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ACCOUNTING METHODS

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A STUUY OF SCHOOL LUKCEROOH ACCOUNTIEG HETHCDS

By

fiery Elaine Mishler

A TIES IS

Submitted to the School of Graduate Studies of
Michigan State College of Agriculture and Applied
Science in partial fulfillment of the
requirements for the degree of

MASTER OF SCIENCE

l9h9

THESIS

ACI’E‘TO '. LE DGLEN TS

The author wishes to express her grateful appreci-
ation to Mrs. Habelle Ehlers for her Consideration,
patience, guidance and encouragement; to Doctor Marie
Dye for her constructive criticisms; to Professor
Edward A. Gee for his valuable guidance and advice.

The author also wishes to express her gratitude
to Detroit and Dearborn Boards of Education; and to
the East Lansing, Lansing, Lake Odessa, Mason, William-
ston and T. L. Handy, Bay City High Schools for their
assistance in making this study possible.

n 6-7. as“; x, x7; ("I
f r T'e- pt 3

. - ,
I‘<':‘ F“ .0 <‘

TABLE OF COHTEHTS

Acknowledgements

List of Forms

I Introduction ———————————————— 1
II Review of Literature ............ 3
III Method of Procedure ............ 20
A Organization of Study ---------- 20

B Interviews with School Personnel - - - — 22

Larger Schools

Detroit ------------- 22
Dearborn ------------- h3
LansiLg ------------- 55.
Bay City (T. L. Handy) ------ 63

Small Schools

/

East Lansing ----------- 07
Lake Odessa - -' ————————— 73
Mason .............. 75
Williamston ----------- 81

IV Analysis of the Information Obtained- - - - 8h

V Summary and Conclusion ----------- 92
VI Recommendations -------------- 98
VII Literature Cited -------------- 107

VIII Appendix ------------------ 109

17

19
2O
21
22
2

24

25
27
28
29

31

TABLE OF FORMS

DETROIT
Page

manager's Daily Record of Lunchroom

Operation ................ 2H
Manager's Daily Order Book --------- 25
Requisition ---------------- 28
Requisition--Lunchroom Stores ------- 28
Statement of Crackers and Cookies for

Lunchroom ---------------- 29
Statement of Bread and Rolls for Lunchroom- 29
Petty Cash -------------- — - _ 30
Elementary Lunchroom Daily Report ----- 31
Lunchroom Daily Cash Register Report- - - - 32
Summary of Lunchroom Receipts ------- 33
Lunchroom Inventory ———————————— 36

Reverse side of Lunchroom Inventory - - - - 36a
Employees' Working Schedule - - - - - - - - 37

Employees' Time Sheet ----------- 37
Time Record-~Substitute Hon-Teaching

Employees ---------- . ------ 38
Summary of Lunchoom Operations ------ 2%
Comparative Statement ——————————— «

DEARBORN

Purchase Order --------------- as
Special Requisition and Purchase

Memorandum ---------------- h?
Invoice ------------------ AB
Requisition for Supplies -------- - - h9
Purchases and Receipts ----------- S2
Disbursements - - - — ---------- 52
Cafeteria Sales -------------- 5?
Time Card ----------------- 5L

LANS IN G

Purchase Order --------------- 56
Petty Cash Voucher ------------- 57
Cafeteria Cashier's Report, Walter French - 58
Cafeteria Daily Plate Meal Report ----- 59
Inventory ----------------- 59
Daily Time Record ------------- 61
Report of Operations ------------ 62

M411

T.L. I—IAIIDY, BAY CITY

fionthly Statement- - - - — — — - _ -

T? (‘m ‘\T"l".“\‘
niol Linoth

Cost Card- - - — — - _ _ - - - _ _ _
honthly Inventory-
Daily Census - - — — _ - - _ - _ - _
Financial Report -

MASON
Time Sheet, Kason School Cafeteria —
Uorhers' Records - - — — — - - _ - -
honth y Summary- - - — - - - _ - - _

RECOMMENDATIONS

Suggested Record for a Daily Feed Cos

L) t_)

Kitchen and Service Record — - - — _
Equipment Record - - - — — _ - _ _ _

APPENDIX

Claim for Reimbursement- — — - — - -
Daily Record of Progrcm Income
and Expenditure for Lunches- - - -
Reverse of Daily Record of Program
Income and Expenditure for Lunches

4.
L;

99
—101

-105

-113
-111;
-llha

I

INTRODUCTION

The necessity for complete inforaation on income

and expense for the school cafeteria i increasingly

U)

evident in recent years. If managers are not con—
stantly informed on costs, and continually alert as

to means of controlling them, it is impossible to serve
adequate meals at prices students can afford to pay.

ords conserve time once tr

0

Suitable re Hey are set up as
maintaining them becomes a routine procedure. Valid
comparisons and adjustments can only be made when re-
ports are uniform, complete and accurate.

This study was made to discover what types of re-
cords are being used in both the larger and smaller
school lunchrooms in Mich'gan. As the present day
manager of the small school lunchroom has usually had
little or no training in accounting, a simplified yet
adequate set of records is necessary to give the manager
and others a true picture of the lunchroom operation.

In the centrally controlled lunchrooms, accounting
procedures have been deveIOped by trained accountants;

valuable forms for records and methods of procedure are

generally used. Such methods can be simplified for the
small individually Operated lunchroom. A study of the
smaller lunchrooms shows what their basic requirements
are. Although a few books and articles have been writ-
ten on accounting controls for the school lunchrooms
much more work has been done on food cost accounting in
the commercial field. In the small lunehrooms where the
manager is likely to be either the Home Economics teacher
or a practical woman these records are too involved and
time consuming for her use.

The need for adequate records which require the
minimum of time to maintain is very apparent from the
sampling done. To be of greatest benefit, these records
should provide a means of prompt analysis of each day and
of each month's operation. Daily food cost analysis
while desirable may be too time consuming for the manager
of a lunchroom serving 100 or 200. However if she finds
that she is losing money, probably she also should do
daily or at least weekly cost studies for a time to dis-

cover where the difficulty lies.

II -3-

R13 VII-1 ".31 OF L I Th} RA TURF.

Little literature is available in the field of food
cost accounting for the school lunchroom. However, some
of the material written by hotel and restaurant account-
ants could be made applicable to the lunchrooms, particu-
larly the larger ones.

The school lunchroom is not a new development of the
twentieth century but dates back at least 150 years. As
early as 1790, hungry school children were fed in munici-
pal soup kitchens in Munich. These were established by
a Count Rumford, who, strangely enough, was born in the
American Colonies in what is now the State of New Hamp-
shire. France and England began feeding needy children
in 18h9 and 1866 respectively. Organized school feeding
in Europe was an outgrowth of the Industrial Revolution
and of the social doctrines of the French Revolution.

The United States was slow in deveIOping the school
lunch. Its origin was the box lunch which can still be
found today in some schools. The first record of meal
service is that of the Children's Aid Society of New
York City in 1853. This was begun in its industrial
schools as an added inducement for children to seek in-
dustrial and mental training. The school lunch as we
know it today had two separate beginnings in 189h. The

movement in Boston was under the Leadership of Ellen H.

-14-

Richards while a separate progras was develOped in Phila-

delphia under the leadership of the Star Center Associa-
tion. (h)

The object of the school lunchroom is not to make a
profit but to serve an adequate amount of food at cost.
(11) Hr. Espersen, of Horwath and Horwath,* at a National
Restaurant Association Convention said, (19) the higher

he feed cost per dollar sale, the greater prudence is
required in accounting for food purchases, received and
issued.

The need for adequate and complete records on income

-,

and expense waieh will assure food control has become in-

.n.

O
0

creasingly evident in re nt years. Mrs. Bryan**(h)
stated that managers who have been constantly informed
on costs, and have been continually alert as to means of
controlling them have been able to serve adequate meals
at prices students can afford to pay. According to Mr.
Tiles (23), Director of Budget and Lunehrooms of the
Detroit Schools, deficits in the lunchroom program are

probably due to a lack of information rather than the

inability or unwillingness to meet changing conditions.

*One of the two leading hotel accounting firms in the
United States.

tr II
D I.
I

Professor and Chairman of Institution Management and

Supervisor of food service, Teachers College, Columbia
‘2 O O f ‘

UniverSIty Since 1924.

To avoid an Operating loss, current information on income
and expense is necessary.
New records need not be time consuming or expensive

to maintain. (h) hr. Espersen (19) states that if a

sales record is used with the purchasing, receiving and
issuing records it is possio e to provide a food cost
report in almost any degree of detail. These records

plus a profit and loss statement are valuable only to

4-1

they are analyzed and used. (1h) These

the extent that
records should be designed to meet the needs of the in-
dividual lunchroom. Key guides (15) used in establish-
ing them are:

1. Control of menus.

2. Control of purchases through quantity, quality
and kinds of food and storage.

3. Control of food waste through preparation,
cooking and serving.

h. Control of labor costs through scheduling,

' training and adequate supervision.
5. Control of other Operating costs.

Good records have four common essentials according
to Ernest s. E'J‘underly (223.) of Horwath and Horwath. These
are:

1. Money Spent on food cost accounting must be
less than the saving it effects.

2. Routine of the system sould be planned so it
will not interfere with production and serving
procedure.

3. Cost records must be controlled by accounts i.e.
sales agree with corresponding figures of income
and expense in the school business office.

-6-

h. Sufficiently detailed information should be given
on which tO base corrective measures. If the in-
formation is adequate, over production, unecono-
mical buying, waste in cooking, pilferage and
undue spoilage will show up.

.n

"Le second of a series Oi articles anoearin in the

Institution Magazine (1) includes a four-point system on
food control:

1. Budget based on past income and expense and
forecasting future income and eXpense.

2. Income and expense accounts planned to meet
the needs of the Operation and give a daily
record of sales, receipts, and expenditures.

3. Records designed to give purchasing, storeroom,

' kitchen and service controls.

h. Reports based on performance. These would in-
clude a daily food cost report, daily cashier's
report and a monthly profit and loss statement.

Hrs. Bryan (h) gives eight important purposes which
records should serve. These are:

1. Records give the manager systematic information
on her experience in Operating a lunchroom.

2. Records serve as checks and controls for every
activity connected with management. They also
measure how efficient management is.

3. Records enable the manager, principal and board

of education to know at any time the exact fin-

ancial status Of an Operation.

Records furnish the information for government

>_-

i.
reimbursement.
5. Records protect all persons involved from

questions as to their handling Of funds, pur-
chases and employee problems.
6. Records help eliminate waste in purchasing,
preparation and service.
7. Records insure supervision Of the sanitation
‘ and the health of persons handling food.
0. Records help control personnel at work.

The essentials for the small Operation, Kr. Nunderly

(2h) says, should include the recording of daily and month-

-7-

tO-date total cost of food. This means the maintaining
of a complete record of food drawn out Of the storeroom
plus a complete record of food purchases sent directly
to the kitchen. These two sources Of food equal the
daily cost of food consumed. TO find the ratio of food
cost of today's sales or the cost per dollar Of sale,
divide the total cost of food consumed by the tota
sales. Sales and purchases need not be broken down into
food groups but if time permits, a better control results
and it mLy be ea ier to detect errors such as over-buying
or the buying of items too expensive for the clientele.
An important part of food control is the planning
Of menus. If it is possible, markets should be watched
to Obtain the most favorable prices. To reduce leftovers
to a minimum, a record should be kept Of the most popular
dishes. Standard recipes should be developed and adhered
to, testing each for the portion cost as frequently as
changing prices warrant.
Mr. Wunderly also says proper storeroom arrangement

1

is necessary for adequate controls. Shelves should be

adjustable and so placed as to make supplies eaSily

essible. Space for weighing and assembling food should

C.)

.C

0

also be planned where it is needed. Mr. fiunderly and Mr.

-8-

J. O. Dahl“(§ ) both list tb e follow.ing reasons for store-

L_

room discrepancies:

l. Allowing anyone to enter the storeroom to fill
an order.

2. Issuing goods on oral Ol ders.

3. Filling requisitions by guess instead of using
actual count or measure.

b. Supplying only part of the items U‘ithout re-
cording "hat or how much is omitted.

S. H reco: d of goods returned to vendor due to
spoilage or breakage.

6. Pricing inventories with incorrect prices.

-

In the small lunchroom, records should be limited

aily Operatitn and

LL.

P-

1180 I1

Ci‘

to those which will be of mos
also be Of real significance i future planning says Hrs.
Bryan. (h) As the records for the small lunchroom may
be kept by the Rom Economics teacher, she ieols that
they should be planned Wibfl the idea of saving her time.
These minimum records should include telephone quotations
and orders, pure has- records, time bcok which can serve
as the payroll record, and cash records.

The following purchase and inventory forms are sug-
gested by Lrs o. Bryal. She s used that s
veuld serve to Slggest records of most value for the

t as any could easily be modiiied.

1+
3

\J‘

SID

ndividu al onor

1-“

“The late J. O. Dahl was formerly the Editorial Director
both of Restaurant Hanagement and Hotel hanajement,

-'

leading periodicals in ie catering field.

-9-

Some permanent record should be kept for all orders
placed by telephone. A loose leaf notebook would be most
convenient. This is generally used for perishable orders
The information recorded should include date, quantity,
amount ordered and vendor '3 name. The T'ritten purchase
order should be made out in duplicate. If this is sent'
to the vendor monthl orders may be large enough to secure
wholesale prices. The purchase orier, to be most time-
saving should contain information on specifications which
meet t1 e needs Of the individual Ope ratio L, shen and how
deliveries are to be made, condition of goods received,
and date and number Of check payment. The carbon COpy‘
should be filed in the lunchroom office and may be used
to check goods received, check statements from the vendors,
and record payment of invoices. These orders may be placed
in three -ifferent folders: the first for orders placed;
the second for ord rs received, the invoice being clipped
to the order in this folder; and the third, for or: lers
completed, this lolder becoming the permanent file. If
the Oper ati Cl if la1 go enoug.h and there are a n'aber of
wholesale houses to buy from, a request for price quotations
might be practical. This form JCUld include the vendor's
name, quantity, article, Specification, uni 't price, date
to be delivered and terms. It may be desirable to main-

J. o I

tain a purchase record of each item in ‘he storeroom on

file cards. This would give an alphabetical arraneemcnt
of all purchases over a period of time, usuallr for one
year. Information to include on this card would consist
of date, order number, firm number, quantity, brand,
price, unit, total value, monthly consumption and com-

.n

ments. This could be modiiied to have a column for
physical inventory. fhe purchase records should include
the maximum and minimum quantities as an aid in ordering.
The total of the physical inventory is used in the profit
and loss statement.

A series of articles in the Institutions Eagazine
(9) recommends that visible index cards be used for
purchase order records. The most convenient arrange-
ment is under subject classification with each item
filed alphabetically, and each card containing the
following information: date, vendor, description, amount
issued and balance on hand. A physical inventory must
be used to check the accuracy of the perpetual inventory
and to compile the profit and loss statement.

West and Woods (22) maintain that records should be
complete and accurate, givi‘g the basic requirements for
scientific cost control. Forms for ordering should in-
clude item, quantity, vendor, price, and amount delivered.
A receiving record should be made out for each item pur-

chased. This form should include the date, article,

-11..

brand, vendor, quantity, remarks and Space for a signa-
ture by an authorized person. It is suggested that the
perpetual invcntory include the date of purchase, vendor,
brand, price, amount issued, and amount on hand. This
should be reconciled once a month with a physical in-
ventory.

Regulation 8% by 11 notebook p per and index guides
may be used to keep all records and reports, state Harris
and Wood. (7) The record of food bills is very detailed,
having the food items broken into their group classifi-
cations. Besides the food purchases, this record in-
cludes the date, receipts, laundry, labor and cash paid
out. The purchase order and pur hase record are very
similar to those of Mrs. Bryan and West and Wood. The
storeroom inventory card contained the date, article,
brand or description, quantity, unit price and total
value. The last three columns mentioned were repeated
across the card as often as space permitted.

1

As few records as possible are also recommended by
Mr. Wiles. (23) They should be adequate to safeguard
cash receipts and control expenditures. The purchase
records should include the item, quantity, vendor, price
and comments. Comments are of value in future purchasing.

A monthly physical inventory is also required.

-12-

An equipment record, as suggested by Hrs. Bryan (h),
could be kept as it would give valuable information when
it is necessary to make either replacements or repairs.
This should include the article, its catalogue name, model,
cost, date of pur hase, distributor and address, manu—
facturer, and salesman's name and telephone number.

Hrs. Bryan recommends that rzenu and counter records
should contain information on the amounts of supplies
issued from the storeroom so daily food costs may be
made. The amOL nt of food pr pared with the number of
portions sold and left-over is very necessary in an
adequate control system. The number of custom rs, day,
date, and pea ther are valuable in future menu planning.
Harris and Wood (7) also recommend daily kitchen and
counter records. Their fo ms include the so me heading
used by Mrs. Bryan besides space for free meals served
and remar 13 on left-overs and pepularity of items. West
and Woods (22) state that menus should be filed and re-
ceipts should be priced at frequent intervals and yield
should be checked. Mr. Uiles(23) also suggests these
same types of daily kitchen records.

In a handbook for workers (21), the U. S. Depart-
ment of Agriculture states that adequate records are

aluable for the smooth operation of a lunchroom. The

type, kind and number depend upon the size of the school

-13-

and the number of workers. The Department also suggests

the filing of menus and order lists. To eliminate errors,

J. '.'1

food deliveries should be checked against tae delivery

slip and order list. It states that food inventor

08

He

must be done at regular intervals as records are of little
value unless they are kept up to date.

Another bulletin (20) of the Department says that
knowing ones food costs is essential to serving adequate
lunches. It also maintains that knowing the food cost
is a necessity to efficient management. If school lunch
money mus t be stretched, there are many facts about food
costs which a ma ager will want to study.

J. O. Dahl (fl) includes some records which could be

/

a“.

modifie‘ to meet the needs oi the school lunchroom. He
lists the basic records for food control as those for
sales recorded in detail, requisitions and purchases
temized daily and available for use. The daily reports
on food cost should include the accumulated cost and
sales from the beginning of the month. Dahl also points
out that an inventory of food in the kitchen and small

refrigerators 18 not ta:en into consn id- oration in

*5
re

guring
daily food costs. Kr. KcNamara (12), of Her Ia th and Her-
nata agrees with this policy. He says that the taking

of such an inventory mould be impra ct ice 1 as it does not

vary greatly during the month. For the daily food cost,

-14..

(5) information must be available as to the cost of direct

food purchases, COSE of food issued fm mm the storeroom,
and the amount of sales. A portion sheet combined with

m

an analysis 01 purchases aids in food control. This in-

5i

foo

H0

volves distribut n3 into logic cal groups and the
analysis of sales into the same geeups; but in most cas es
this would be too complicated for the small Operation.
Horwath an: Toth (8) advocate this system of grouping
food and sales for better food control. Test and Woods
(92) M1 0 surrest the daily food cost records should in-
clude the date, storeroom issues, direct purch es, total
cost of food, income and the food cost per cent of sales.
They maintain that the rofi t and loss statement is

senti 1 along with the daily food cost records for

:1)

C

0)

good business practices because this statement is based
on actual figures of all incomes and expenses during the
past month.

Cost control, Mr. Wiles (23) maintains, is through
adequate and up-to-date records. The major factors in-
clude cost of personnel and food. Personnel is controlled
through job analysis, and work schedules whi h include
time requirements. Food is controlled through purchase

inventories and kitchen records. Standard reCipes ar

CD

nece ary to cost control as they mean uniform prepa-
ration and portions and also furnish a check on selling

price.

-16-

A daily cash report is essential no matter how small
the operation or how simple the accounting, states a ser-
ies of articles in the Institutions Magazine. (9) In-
formation may include cash receipts with register readings,

ty cash payments and customer counts. The cash book

(D
d-

l

D

is a columnar record and contains space for date, expla-

nation, cash receipts and payments, food pur hases, sal-
PT!

aries and wages and other expenses. iLG petty cash

voucher is tie simplest type of receipt to use when cash

7

payments are made. This can be very simple, requiring
only the date, name of person payment is made to, ex-
planation ofpayment, amount and signature by an author-
ized person. The daily cash reports suggested by Dahl

(5) include the weather, day and date, and axles and
customers for to-day and to-date. He also includes space
for recording the sales and numbers to the same date last
month and to the same date last year. West and Woods (22)
recommend similar daily cashier's reports. In addition,
they have the total receipts broken into currency, silver
and checks. This is checked against the machine reading
with a notation made as to the overage or shortage.

Mr. Wiles (23) Sta es that if receipts are over $100

. ‘3
C.“-

pcrday a dual control of checkers aid cashiers should be
used. This amount of receipts warrants the use of a

checking machine. If a checking machine cannot be obtained,

-17-

a reasonably accurate check can be secured through the
report of portions sold. All cash should be deposited
daily. The daily reports should be kept in the file
for audit against the monthly report.

From the cash book and monthly inventory, Mrs.
Bryan (h) says the profit and less statement is prepared.
To be of most value this should be interpreted in terms
of service. Therefore, information as to the number of

days of Operation, dail\ average number of customers,

‘4

total number of customers and average check should be
included. The profit and loss statement of Larris and
Wood (7) was so arranged as to make monthly comparisons
convenient. The income and expense accounts are listed
as in any regular statement with the month and per cent
columns listed across the top of the page, therefore,
several months may be included on one page.

Mr. Miles (23) also maintains that a monthly profit
and loss statement must be made. He says that under
present conditions, out of each dollar of receipts if
58¢ is spent on food, 35¢ on labor, Go on other expenses,
a safety margin of la will be left. He does not say that

he recommends this allocation but it is safe to assume

that he does.

-18-

The time book, suggested by Mrs. Bryan (h) may serve

the dual purpose of payroll record as well. The necessary

nclude would be the worker's name, hours

[Jo

information to
worked per day, total fi.me, rate, gross amount of check,

uctions and net amount of check. If it is desired,

Q;
Q
{1.

this sheet could be folded to hide all pertinent data.
A space may then be added for the worker's signature.
All payroll data would be on one record.

Radell (16) recommends the same records as hrs.
Bryan (h) and they follow essentially the same forms.
She does advise the use of the voucher register. This
serves as both a book of original entry and as a book
of final entry, eliminating the use of a purchase journal
and accounts payable ledger. This could be an advantage
if a lunchroom kept a complete set of books.

If the food control is considered as one department
of a school, the control account kept in the school's
business office acts as a check on the accuracy of the
system. (3) Only two accounts are needed in the general
books, one for revenue and one for expense. (23)

As the size of the lunchroom operation grows, fur-
ther records re recommended by Mrs. Bryan. (h) A per-
petual inventory should be made up daily from purchase

records and requisitions. A combination of purchase

record and Leraetual inventory may be preferred. An

.. ..__ “_.__—-

-19-

imprest system may be established which would require a

petty cash disbursement record and voucher. TO replenisL

the fund, a report Of expenses plus the vouchers should
be submitted to an authorized person.
Mrs. Bryan recommends a daily food cost for he

larger Operation. It would give "niormation for the
to-day and tO-date costs. A voucher check would be used
in payment Of all bills. If a voucher register were
used in place Of a purchase journal, the subsidiary
ledger with creditors could be eliminated. A notice Of
contract should be given to companies from whom daily
supplies are ordered. This would include he firm,
telephone, item and specification, unit and price.

VJ—

Krs. Bryan also states that it would be advisable

to make out a budget for the control of future Operations.

If a system were to keep a complete set of books the
accounts in the general journal and ledger would be the
same as those Of the yearly balance sheet and monthly
profit and loss statement. ”lis profit and loss state-
ment would include more eXpense items than that Of a

small Operation.

III _20_
mazes or me 0313111223

A. ORGANIZATION OF STUDY

Personal interviews were used to obtain the infor-
mation desired. An outline of accounting records as

suggested by Mary de Garmo Bryan in The School Cafeteria

 

was used as a basis for the intervi ws to be sure all
necessary information was included.

Eight schools were studied. They were divided into
four larger schools and four smaller schools. The larger
schools are Detroit, Dearborn, Lansing, and T. L. Handy
of Bay City. The smaller schools are East Lansing, Lame
Odessa, Mason, and Uilliamston. Of the four larger
schools all but one are Operated with varying degrees of
central control. The three with central control over
their lunchrooms are Detroit, Dearborn, and Lansing.

The school lunchrooms of Bay City have no central control,
each being Operated as an individual unit. T. L. Handy
High School of Bay City is an example of this type of
Operation.

The four smaller lunchrooms studied are located in
East Lansing, Lake Odessa, Mason, and fiilliamston. Of
these four only two, East Lansing and Mason, have
trained managers for their lunchrooms. The only lunch-

room which does not meet the requirements of the National

-21..

School Lunch Act is the East Lansing Luchroom. This
lunchroom is reimbursed by Michigan State College be-
cause the manager's salary is paid by the College and
college students prepare and serve the food. The high
school students do not accept the plate lunch but it is
possible for them to choose an adequate lunch from the
selection offered.

Uhenever printed forms were used, samples of these
were secured for the study. The forms are inserted
Where they are discussed to make them accessible for
reference. If no printed ferms were used, a description
and a sketch is used.

Following the description of the accounting pro-
cedures of each lunchroom, an evaluation of these pro-
cedures has been made. This evaluation aided in the
developing of an adequate set of records which includes

the minimum essentials for the small lunchroom.

-22-

B. INmflRVIE 3 WITH SCHOOL PERSOHIEL

Detroit

The Detroit Public School Lunchroom Department is
directly controlled by the Board of Education. The
divisional Director of the Board of Education is in
chgrge of the Budget and Lunchrooms. Directly respon-
sible to him are three supervisors. They coordinate all

lunchroom activities, central purchasing menus labor
.. a), ’

problems, training of student managers, and developing

g.)
*3

.d testing of new recipes. Also one girl in the book-

:eeping department is on the lunchroom payroll. The

H

elementary schools are separate from the intermediate
and high schools. as elementary schools use practical
people as managers* in their lunchrooms while the other
schools use trained managers and usually have student
assistants besides.

There are a total of 115 lunchroo 3, including 20
high and 19 intermediate schools. The numbers fed per
day in each school vary from 100 to 3,000. Cass Tech-
»a School, one of the largest, serves 3,000 per
day and has three service lines.
g-They-are-women with the ability and skill to assume
the reponsibility of Operating a school lunchroom.

These practical managers may or may not have had some
training in lunchroom management.

-23-

The Personnel Department is responsible for all
work rs employed in the lunchrooms. It maintains a
substitute employee list for the lunchroous to draw from.

A master menu is compiled, mimeographed and one
cOpy kept on file in the central Office. These are not
duplicated within a hree weeks period except for such
pOpular items as hamburgers and frankfurts. There is a
menu committee of two people composed of one of the
three supervisors and lunchroom manager, which makes out
the menus for the intermediate and high school lunchrooms.
Elementary lunchroom menus are made by the elementary
lunchroom supervisor.

The first record kept by the manager is her Daily
Record of Lunchroom Operation on the following page.
This includes total expenditures with food purchases
broken into food classes; these are followed by columns
for wages, salaries, equipment and repairs. This form
also includes cash receipts, total number served and
cost of employees' food. The total number served is
further broken into the sub-totals for A lunches, C
lunches and free meals.* The counter people in each
lunchroom are responsible for tallying the number of

each.of these three type lunches. At the end of the

w Free meals are those served to indigent children
and paid for by the Board of Education or some other

Service Group.

MANAGER‘S DAILY RECORD OF LUNCHROOM OPERATION

FORM I

MANAGER-

19

 

” in..- MONTH OF

SCHOOL

EXPLANATION

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-25_

the month the daily record is sent to the Business
Office, tabulated and checked against the monthly
Operational summary (to be discussed later) and both

ti‘v This daily record is supported

44‘
Q.

[—10

are filed for aud

by a daily order book, requisitions, summaries of each

commodity used, and daily and summary cash receipt records.
The Manager's Daily Order Book is ruled in pencil

by her on 8% by 11 inch notebook paper. It includes

 

the following columns:

Manager's Daily Order Book Form 2

 

Date: Am't Am't Unit Gr.
Vendor: Ordered Red'd Cost Unit Total Total
Item:

 

L-

She also has the following items liSLed in the lower

«)

left Land corner of the sheet:

Food Costs (direct purchases)
Wages

Salary

Laundry

Total Cost

On the reverse side these data are recorded:

 

 

Receipts L No. Served

Type A (number X .09): No. of employees

m

lype C (number x .02) & Am't of employees meals
Free Lunches (number x .26)“ No. of teachers

s'; “.

a
|

Home Be. Credit"* No. of free lunches
Total Income

Total Expense (deduct) Total work hours
Balance Labor percentage

 

This daily order book is used for meals, fresh fruits

and vegetables, milk, eggs and cheese, ice cream, crac-

kers, and cookies,and bread. The elementar* schools

do not use this order book, since the practical managers

are required to requisition everything from Central Stores.
For all other foods and supplies, two requisitions

are used. The first one on the following page, is for

supplies drawn from Central Stores. This is written in

duplicate, one copy white and one blue. Both copies

are sent to Stores. The order is filled and the blue

Nine cents is the amount the State Agency (Superintendent

of Public Instruction of the State of Michigan) reimburses

he lunchroom for each type A lunch served. This reim-

bursement is paid by U.S.D.A. funds. Two cents is the

amount of reimbursement received on all C lunches Twenty

0
six cents is the actual cost of meals served indigent
Children and paid for by the Board of Education.

\I
. .
O\

" \D
0-

“" The home Economics Department purchases all the food
used in its food laboratories from the lunchroom.

-27-

c0pv is returned to the school where quantities received

are checked against the copy. The white copy is forwarded

7

to the accounting office where it is priced and the total
recorded. The blue copy, after being checked by the

1

oy her and returied ‘0 Stores lOP

I.

their record. lae second requisition form shown on the
next page is used for all supplies, equipment and re.airs.

tion ex-

F"

lais follows the same route as the first requis

the case of

D

cept the principal of the school signs it if
repairs.

The so-called statements page 29, which are really
summaries of commodities purchases during the month from
each vendor are made out by the mrnager monthly, sent to
the Business Office, and checked with the vendors' state-
ments. The vendors' statements are sent by the vendors
to tb Business Office. If the summaries and statements
agree, a check is made out for the correct amount. In
case they disagree a detailed check is necessary.

The individual school bookkeeper is responsible for
all cash receipts and makes all deposits for the lunch-
room involved. The elementary schools use cashiers only,
while the intermediate and high schools use both food
checkers and cashiers.

The daily cash receipt rep rt used in the elementary

schools is different from that used by the ther two types

.32....

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-30-

of lunchrooms. 1’he elementary Lunchroom Daily report,
on the following page, COHtQiLS a great deal of infor-
mation on portions sold, which gives a closer check on
the cash receipts. The report on page 32 used by the

other two types of lunchrooms is set up for a cash re-

gister control of receipts. This is turned_in monthly

to the Business Office and affords a close check on all

0
a

daily cash receipts as it may be checked with bank de-
posits and with register readings as reported on the
manacers's Dailv Record of Operation.

On the Summary of Lunchreom Receipts, page 33, is
a notation authorizing withdrawals for a Petty Cash
Fund. The amount of this fund is $20.00 and is with—
drawn from the first day's receipts by the lunchroom
nanager. As she needs more money, she turns in the
following form along with the bills and she receives
more funds from cash receipts.

Petty Cash Form 7

 

 

 

 

School

Date

Total value of
Attached Bills $
Plus Petty Cash bills
In transit $
Hus Petty Cash on
hand $

 

Equals Petty Cash
Fund 93’
PLEASE ATTACH T0 PETTY CASH BILLS

BOARD OF EDUCA‘HON
CITY OF DETROIT

Elementary Lnnclu-oou Daily Report

-31-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

.............................. School
Date .................................... Cash Receipts 8 ........ I.---
No. l s. P. AMOUNT
__PLteJMChes___ _ _ ___,
Salads _ _______
Desserts a '
Desserts
Mikaela _- _ _ _______
Milk, chocolate _*__ ‘ *
Cookies __
Tea and Coffee I ________ .. _ _
Misc. Sales _ |
To_tal
Deduct __ ___
Free
Sight-saving
Total __
CASH FOOD SALES
CUSTOMERS
Teachers ‘ __________________________________
Pupils ...................................
Total
SUMMARY
'CuhReceipts 3"---
Expenditures:
Food Purchases 3---"- _--_-- - .--%.___ _ ..,
PayRoll—Salary $--_-_-_-_- --__--%-_-. _- _.
Pay Roll—Wagest-----_-____- __--%__- _

Total $----_-.------ --
.................................. Manager
.................................. Principal

W

FORM 8

 

.lilr‘. i

BOARD OF EDUCATION
CITY OF DETROIT

Lunr'hroorn Daily Cash Register lit-port

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

-School
Date 19—— Register Number
Register Amount . . . . . 5
Cash . . . . . . . 5
Over or Under . . . 5
Other Cash . . . . . . S
Regidet Bank 5
Customers
I hereby certify that the above is correct.
Checker
Cashier
fiManager

 

 

To be made in duplicate, original to bookkeeper with cash.
Duplicate retained by manager. Make separate report for each
register.

FORM it ‘

 

_ 4.- ———.—-——“—4

._..— _. ..—--.__~ — .—_—--_—— -— “‘-‘
. . - -. - .
o

TOTAL

BOARD OF EDUCATION
an or onnorr

SUMMARY OF LUNCHROOM RECEIPTS

School

Month ending. . , . . .. , , l9

REGISTER CASH (ASH CASH
AMOUNT REUUI.AR SPECIAL LEFT-OVERS

lUTAL
CASH

PLEASE NOTE

I have turned over to the LL‘NCHROOM MANAGER S _. .OL‘ to he used
as a PETI‘Y CASH FL'ND. This amount has been deducted trom the receipts

of l9

.. BOURKEH'kR

.. Al'DlTUR

This report is to he made in duplicate. Original is to he sent to
BUSINESS MANAGER'S otfice. 1354 Broadway. on last day of each calendar

month with check for receipts. Duplicate is to be retained .nt school {or
auditor's check. .

W

F OR" IO

Ml

 

-33 ..

m tk‘l‘
[NIH‘R

 

 

 

- —— .___—__——._

h -_. _- u_ .. ...,-..-—— __.~ ____- .__._._
o

-311...

This formfm.made out in triplicate: one for the Business
Office, one for the school bookkeeper, and one is retained
by the manager.

No records of bank deposits were available as these
are consecutively umbered and kept by the bcokkeeper
only.

The next record is the Lunchroom Inventory as shown

on page 36. This is physical inventory taken at the

go

4.1
La}.

)inion of lunchroom ad-

yJ

end of each month. It is e o

3
\.
.L

min strators in the Detroit Schools as well as in the

other schools interviewed that it is too time consuming
and inconvenient to have the storeroom locked and to use

a perpetual inventory system. They perhans fail to real-

.L

q

ize that a locked storeroem does nO' requ re

e:
p
p
r:-

3. DOP-

ctual inventory be kept. This writer is of the opinion

'd
k)

d'

hat while probably a perpetual inventory is too time
consuming for most of them, an unlocked storeroom results
in food losses. The keeping of a perpetual inventory,
with food issued on requisitions only, is expensive
because it would involve another full time person on

the payroll in many cases. Someof the managers stated
that otherwise they would be constantly interrupted to
unlOC¢ the storeroom. This could be avoided by having
the cooks make out a request for all supplies needed from

the storeroom for the following day. In the morning of

-35-

the day he supplies were to be used, they could all be

issued at one time. In most cases employees are few in

number and the manager's des.r is located near the store-
room. In that case, possibly the manager does have

some control over goods taken from the storeroom. Human

P-

nature beinS what it s, experi nce has shop that em-

ployees rho are honest as far as money is concerned may

have no scruplcs pl teV.er about taki in? food and supplies.

J

The ma nag rs have a responsibility in k-cpin3 the temp-

tation to do so at a minimurz

The Employees' Working Schedule and Employees'
0 01

Time sheet on page 37 are self-explanatory. The working

0 9

schedule is made out by the manager while the employee
fills in his or n r own time. The mans 3cr cliccks this
daily. All employees Sign in and out in uniform. The
elementary lunclrooms tu; n tTOlP time in once a month
to the Pay roll Departiert, while the other unchrooms
turn theirs in weekly. A Time Record for Substitutes,
page 38, is furnished by the Persor nel Department. The
column headed "Released” (with the word "checked” under
it) was in.serted to be sure that the Department was noti-
fied when a titvte was no longer employed. There is
space for comments as to type of work dene and if he or

n

sic would be desirable as a gull time employee.

._.—_

Date--- - _ in

Quantity
on
Hand

Lunchroom Inventory

FORM II

_ 194..—

 

Article Uh“

LUNCHROOM—STORES—ITEMS
Ammonia. 16 oz. bottle
Apples. quartered. No. 10
Applesauce. No. 10
Apricots. No. 2%
Apricots. No. 10
Apricots. dry. 25 lb. box
‘ Apricots. dry. 5 lb. bag
Asparagus soup cuts. No. l0
Wasn- Tivs. N0- 1
Baking Powder. 5 lb. tin
Baking Soda. 5‘ Ir. pkg.
, Bay Leaves. pkg.
: Beans. green cut. No. 10
Beans. green. whole. No. 10
Beans. baked with pork. No. to
Beans. baked without pork. No. l.
Beans. red kidney. No. 10
Bean Sprouts. No. 25/.
Beans. was cut. No. 10
Beans, red kidney. dry
Beans. lima. dry
Beans. navy. dry
Beets. whole. No. l0
Bon Ami. I 0:. bar
Bouillon Cubes. 100 to tin
Bran. 16 as.
Brillo. hotel
Capers. 1 pt. jar
Carrots. No. 10
Catsup. 1 gal.
Celery Salt. I os. can
. Cheesecloth. 60 yd. bolt
‘ Cherries. green. 28 or. ’
I Cherries. red. whole. 2. or.
i Cherries. laraschino. 1 gal.
I Cherries. red. pitted. No. 2
_; Cherries. red. pitted. No. to
; Cherries. Royal Anne. No. 254
E Chili Powder. 16 0:.
i Chili Sauce. 12 oz.
, Chili Sauce. 1 gal.
; Chore Boy Mitts
Cinnamon. 4 or.
Cleaning Cloths
Cleanser, kitchen, 14 as. can
Cleanser. Budd. qt. bottle J
Cloves. ground. 4 es. 3
Cloves. whols. 1 lb. i
Cocoa. 5 lb. tin
Cocoanut. 1 lb. pkg.
Code. 1 lb. pkg.
Coffee Cloths
Cos-a. lo. 10
Corneal. 5 5. bag
Cor-starch

 

Dates. pkg.

Dishcloths

Dishwashing Compound. 1% lb.
Draino

Envelopes

Extract. lemon. 54 pt.
Extract. vanilla. 1 pt.
Figs. No. 2%

Floor. graham. 5 lb.
Flour. white. 24% lb.
Flour. whole wheat. 5 lb.
Ply Spray. 1 qt.

Fly Spray Gun

 

Total
Cost

 

Quantity

on
Hand

 

Article

Gelarin' plain. 1 lb. can

Gelatin. assorted

Gelatin. cherry

Gelatin. lemon

Gelatin. lime

Gelatin. orange

Gelatin. raspberry

Gelatin. strawberry

Ginger. ground, 4 as.

Grapefruit. No. 5 |
‘Grape Juice. 1 [IL [
Honey. 5 lb. :
Jam. strawberry. No. 10 can
Jelly. apple. 5 lb. tin

Jelly. mint. 5 lb. tin

Kraut. No. 10

Lye. 13 as. can

Macaroni. 20 lb.
Marshmallows. 5 lb. tin
Matches. safety. l0 to pkg.
Milk. evaporated

Molasses

Mustard. dry. 1 lb.

Mustard. prepared. 1 gal.
Noodles. 20 lb. box

Nutmeg. 4 os.

Nutrneats. almonds
Nutmeats. peanuts

Nutmeats. pecans

Oats. rolled. pkg.

Oil. salad. 1 qt.

Oil. salad. 5 gal.

Olives. Queen. medium. 1 gal.
Olives. stufl'ed. 1 qt.

Olives. stuffed. 1 gal. .
Paper. check. National. 5 rolls to pkg. .
‘ Paper. detail. National. 10 rolls to pkg._
Paper. detail. 5 to pkg.

Paper. check. 6 to pkg.

Paper cracker bags. I M

' Paper sandwich bags. I I!

I Paper butter chips. 1 I

Paper ice cream dishes. I I
Paper napkins. crepe. 10 I to bale
Paper napkins. banquet. l I to balel
Paprika I

!

iPssches. sliced. No. :5;
Peaches. sliced. No. 10
7. Peanut Butter. 5 lb. pail
Pears. No. 2%

l Pears. No. 10

LPsas. No. 2

jPeu. No. no

. Poss. stun. split

Pelt ”110'. split
.Pwver. black. 1 m.

‘ Pepper. white. 1 u.

‘ Pickles. din. 1 gal.

1 Pickles. sweet

, Pimientoa. 7 on.
'Pineapple. sliced. No. 3
Pineapple. sliced. No. to
Pineapple. cmshsd. No. no
Pineapple. tidbits. No. 10
9013111. stove

Prunes. dry. 25 lb. box
;. Prunes. dry. 5 lb. hag ‘

School
U nit Total
Cost Cost

 

-———-—————————-——

 

 

 

 

 

 

Date

Quantity
on
Hand

Article

Raisins. pkg.

Ralstnn's Food. 24 oz. pkg.
Raspberries. red. No. 2
Raspberries. red. No. 10
Relish. sweet. India, 1 gal.
Rice

Roach Powder. 1 lb.
Roach Powder Guns

S. O. S. 4 to pkg.

Sage. 1 lb. pkg.

Salmon. red. No. 1

Sal Soda. 2I , lb.

Salt. cooking. iodized. 25 lb.

Sani Flush. 16 oz. can
Sardines. 4 oz. can
Shortening. 8 lb.
Shrimp. No. 1 tin

Silver Polish

Soap Chips. 25 lb.

Soap Powder. 100 lb.
Soap. toil-:t

Soap. wlnte. laundry. 100
Soy Sauce

Spaghetti. 20 lb.

Spices. whole. mixed. 1 lb.
Sugar. brown

Sugar, granulated. 25 lb.
Sugar. powdered

Lunch room Inventory

-363-

 

-4 H._ 194 .__ School
I l t _ .' ".-i'2'=:-‘i
. Quantity .
Unit Total ~ 1 Un" Total
Cost Cost Hoannd Artie e Co“ Co"

DAIRY PRODUCTS

Syrup. Blue Label. 1% lb. can

Tapioca. 5 lb.

Tea. black. 100 ind.
Tea, green, 100 Ind.
Tomtoes. No. 10
Tomato Puree. No. IO

Toweling (in 20-yard unite)

Tunafish, light
Vinegar

Worcutershire Sauce. 10 oz. bottle

MEATS

Total
FRESH FRUIT
Total
VEGETABLES
Total
COOKIES—CRACKERS
Total
CANDY'
nu

Total Value

. . Supplies on Hand
Too-l

_...- ..._—-_1A§v + H A hv-

_-...

 

 

 

“m .— -.
——-__

 

 

 

Elf-1::

‘- ~————-——————

 

 

 

 

-37..

DETROIT PUBLIC SCHOOLS
DEPARTMENT or SCHOOL LUNCHROOMS

EMPLOYEES’ TIME SHEET

 

 

 

 

lOL ___ _ _ _ __.- . . ___ - WEEK ENDING H
. Monday Tuesday l Wednesday 5 Thursday l Friday
Name _ ‘ . ._ ___- _
In | Out In ’ Out l In T Out

In l Out ln 3 Out

 

- l

EMPLOYEES' WORKING SCHEDULE .
ORMlz ' =

001 ........... -'.-----'. ....................... Date ....................... 19-'...-.'

 

    
 
 

  

 

J ob Address

     

Ti-s Schedule "0“?- Daily Payroll

  

N-

 
 
 
  

hrs .
hrs .

hrs .

   
 

     

Total Hours 'orlted = .
Total Daily Wages =
Assistant Manager’s Salary
flanager's Salary

Total Daily Salary

Total Payroll =

Average Daily Customers
Average Type A or B Meals

Average Total Daily Inmate—_—

-__________; ___________________ Manager '

 

 

 

 

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.—

BOARD OF EDUCATION
CITY or DETROIT

SUMMARY OF Ll'NCIlROOM OPERATION

FORM LS'

l\lontlt of, _ -__

-—_.. _. —_ - _

lm‘ome:

Att‘otmts Rt‘t‘eivnlilt':
l. _
2
3 _
4. _ . ._ _
('ash Receipts

Total Income

liood Cost:
Inventory
I’urclmses ,, ,
Total , -. ., .
Less Inventory ,
('ost of Food
Per cent of Total Inmme

Payroll (‘ostz
“'ages _ _- , ,. .
Salaries _ -__ .
Total Payroll (‘ost
Per cent of Total Income

Other Expenses:
Laundry
Small Equipment - ._- _- s ___-. H
Repairs ”___--- ._ _-._.
Telephone
Gas
Compensation

W
Total Other Expense

Total Operating Expense
Balance or Deficit for Month
Balance or Deficit to Date

Reserve Expenditures
New Equipment
Alterations

Total

Number Type A Lunches Served

Number Type B Lunches Served

Number Type C Lunches Served

Number Other Lunches Served
Total Lunches Served

Number Days of Operation

Average Served per Day

School Enrollment

% of School Enrollment Served

_ SLIM N ll

_. _l‘H

._. “.— _—.—.-—-—

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0’1
/0

 

 

Signed

l'rmctpd

The daily record of Operation and too invontOLv are
used to compile the Summary of Lunchroom Oporstion found
on pace 39. Lflls is a monthly profit and loss Statement.
Accounts Roccivablo include income from Type A and C
lunches, free lunches and sales to the Home Economics
Dopartmont. Cash receipts represent the amount of sales
for the month. Under Rosorvo Expenditures, the aim is
to build up a reserve for new equipment and alterations.
If a lunchroom is unable to do this, the Board of Edu-
cation furnishes those items.

In the Detroit Schools, the food cost percentage
runs about 60 per cont. If froo foods* are included,
the food cost percentage then drops to AS-EO per cent.
Labor is 30 per cont and the other GXpenses about 10
per cont.

The Detroit lunchrooms have standardized their
recipes and have had them bound into book form. The
recipes include amounts in both weiint and measure,
procedure and yicld. A raw food cost is done on all
basic recipes and is kept in a small loose-leaf note-
book. This is divided into food sections in the some

fashion as the recipe book.

-------------‘-—
2'.
lb

Surplus commodities issued by the U. o. Dopartnont of
Agriculture to tho school lunchrooms at no charge to them.

4L1-

he Business Manager's Office also compiles a state-
ment of the total operation for a month cemparin: the
present year's Operation with the previous year's op-
eration for the same period.

A sample 0: this statement follows:

Comparative Statement

 

 

Honth
f Days Income

1911.8 191:9

Income
Expenses

Supplies

Payroll

Other
Total Number Served
Number Indigents
Paying Customers

1%

_ at n3 Statistics
Average Rece pts Per Customer
Average Cost or s e' r
Supplies
Payrolls
Other
Total
Balance
Average Receipt per_payinfi customer.

Form 16

The unit cost of supplies, labor and other expense
is prepared and based on the "lunch served” as the ser-
vice unit in this study. flhen these unit costs are com-

pared with the per meal income, the trend of Operation

can be determined and any adjustmentszmnkmlcan.be madeo

The Business Manager's Office

claim for reimbursemen'

School Lunch Act.

Superintendent's Office

Lunches.

-112...

also fills out the

as required under the National

H0
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0
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.4 1
i

to the State Director of

the County

School

-h3-
Dearborn

The Dearborn School Lunchrooms include fifteen
cafeterias plus several milk stations. In the first

thB-hQ Operation, a total of 21h,OOO ,

i4;

eipht months 0
peeple were fed in the cafeterias.

The lunchrooms are under the Business hanager of
the Dearborn Board of Education. BacL cafeteria has
its own manager but there is no supervisor of lunch—
room operatiens. (The system is being reorganized and
they will then have asupervisor.)

A master menu aattern is made up by a menu com-
mittee. This committee consists of one or two principals,
a teacher, the school nurse, and a cafeteria manager.
Each manager is allowed certain latitudes within this
pattern to meet the food preferences of her clientele.

Each manager writes requisitions on the Central
Stores Department for all food, supplies, and equipment.

If orders 139 telephoned in, they must be covered by a

re‘uisitien filich is merely a confirmation.

The Purchase Order, page A6, is the means by which
material or services desired on special requisitions may .
be secur a from the vendor or other individuals. It

serves also as a receipt for materials received. The

Special requisition, shown on page h7, is the basis ier

.idi-

the purchase 0; der. The purchase order is made up in
he Business Office and each set consists of six sheets
one blue, one orange, one yellow, and three white. The
original copy of the purchase order goes to the vendor.
The orange cepy is retained in the Business Office. It
is filed numberically an nd used in making payments. The

blue, yellow and two white cepies are forwarded to the

Receiving Room and are used for deli very purposes. The
zlite is retained by the school, the yellow is signed

“n1 returned to Stores, and the blue and white copies

(.

sod in checking payments by the invoice clerk.

g.)

V) ,
¢

0
5:

The Dee reorn Pu; lie School has an Invoice, which
follows on page hB, set up to aid the managers in or-
dering perishab ole supplies which are not included in
their list of approved materials. These supplies are
then ordered on the Special requisition. The Special
Requisition and Purchase Memorandumfi, page h7, is made

1

out in triplicate. The manager retains tae third cepy.

The other two copies are forwarded to the principal

and/or department head fora approval, and then sent to
tie Business Office. These are then checked against

budget ap aropriat ion . If a purchase is to be made,
both cepies are forwarded to the Iurchas _ :3 agent who

J“ . ' fl 1 ,—‘ s 'L' "' r
fills in all information and retards hen to b~

* Its full title.

'11-;-

Office. After final approval, they 30 to the purchase
order clerk; the ori3i nal bein3 filed by the vendor and

the second copy, numerically.

J.

The Rec ui.it ion for Supplies, following on p 3e L9,

is used to request all approved materials. It is made

out in quadruplicate: one blue, one white, one yellow,

~ .

and one orange, and ori3inates in the sub-stock room.“

The fourth copy is retained by the person mt3m1 out the
requisition. The other three copies are sent to the
Business Office. After approval, they are sent to the

Stock Record Clerk ior postin3. ine blue cepy is re-

tained here; the white and yellow cepies are sent to the

(1)

Receiving Room to be filled. The yellow copy is 1- ft

with the goods delivered while the thite copy is si3ned
and returned.

The Stock Purchases and Receipt Card, pa3e 52, is
made up frem purchase orders in the Business Office.
When the material has been received, the stock clerk
records the date, quantity actually received, and in-
dicate s any change in price on this card.

The Stock Disourse ment Card, page 52, is used to
maintain at all tires a book inventory of all stock
item. Entries are made on this Term for receipts from
urchase orders, and for disbursements from approved

ery tickets.

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* Stock room of th individual lunchroom.

PURCHASE ORDER FOR" 17 canon No. A

Duncan»: BOARD or EDUCATION
5787 NECKEL AVENUE

YOUR INVOICE NU"? DEAR THI. NU.”

 

DEARBORN. MICHIGAN DA‘IL
FOR: ammo noon
[— —I MARK OHIPMENT "'7 N A u:
DEAR-ORN. NICHIGAN
TO .
mus: no...

1. _l

m M OUR ORDER FOR THE FOLLOWING DUIJECT TO THE CONDITION. PRINTED HEREON:

-1443-

PUR. M. NO

 

 

.HORT QUANTITY DESCRIPTION PRICEOUOTED CODE

 

 

 

 

 

 

 

 

1L.

 

h .

m

III INVOICE THI. ORDER .EPARATELY.

(I! HARE NOTATION OP PURCHAIE ORDER ON OUT.IDE OP
PACKAGE.

‘3) .HIP VIA CHEAPEST WAY UNLE.. OTHERWIEE .TATED.

(4) IP .HIPNENT I. NOT P. O. I. DEAR-ORN. VENDOR WILL
PREPAY FREIGHT OR EXP PRE.. CHARGE. AND INCLUDE COPY
OP PREPAID CHARGE. WITH INVOICE.

 

O
«a» vmoon Au. ACCEPT ALL umuumuw won DANAGE '
on mural mum suns CONNECTED wrm THII anon. "U“N'” umuu)

(a) ALI. ouivmu Acxuowuoolo saute-r TO OUR CHECK.

(1) EXEMPT PRON .TATE AND FEDERAL TAXE..

(I) THI. ORDER .UEJECT TO YOUR REGULAR DIECOUNT TERNGo
TWENTY DAY! PROH RECEIPT OP MATERIAL.

 

 

 

mac. Pout-___..sm. name. no
DELIVERY RECORD

 

 

 

 

mutton: uuo rou-

 

 

‘93. .
Wino. PURCHASE anon

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OR I, DER NO.
, INVOICE OR
mm D DEARBORN PUBLIC SCHOOLS
Homemaking C] . . 4+8-
................... ...SCHOOL
Purchased From .............. . . Date ................
- r—“ -- —-—————————-——--1 —- —-—1[-—-‘——-
QUEIIIIIy l’rlov 'r. l'. 'l 'I‘III I
7__. “WI.
MEATS
—— —-—- II --__ - I — _ _ __ ___ I» — -— — 4» -———————
BEEF '»\‘I~.~.~ I.!'I.I'.\ . I
A————I—.——.— ___— A _ _—4.___ __ _ ._I C __________ 1 ___— —J>—————-— —
DRIED III;I‘.I‘ II. ' \R“ "“I ..
—.__ _, f7- - _ 4,. - ,. _. ___ - -. _-- - ___—__E_- — — - I —
III-I]: I'UI\.\'I~ NH I 3!. I'I-LI'I'I'1H5 HRI'I‘V
___I ----.---__I._-_ . I ._. h -_ _ ._- __ _A _ ..-._._
RU! NU \I’};\K .\‘H I II. I'HIAIHI" \‘II :I
—_—4 __ ___ _- . __ _ II __ - ___ ___ -C - 4» I |
\l'RIJIIN S'II.\K .‘U' : 'I. I'III‘.\IHI..\ \\‘.i!l "
’4— — «I ‘ ___- - __ _ ___ ___- ___.— --- II —— «I————-
\UI'I' .‘II‘VI I! Rl'l \,".\' \\ "
—————- 4p——_ _ _ ' -- _- _-.- _Cv- ".— — 4D——
II.-\.\IIH'R'.FR ". \I'.’\ \I H I'lH-‘I! "
w—a—m - - I 1 — ——- — -—-_ ‘I‘ —-———-—
II‘. FR ‘!., ~ I! Hi
7 <>---——————— _ __ - _ 4 A- .._. _ 7 - I} ———-—-——
\l-‘\l 'I. III\I\I~I\ ..
__C __ __ ‘__ ,,fi_ 7 I _ __ _ -_._-- flflE‘.
- I _ Ir— _-
PORK } _ _ _ w _________
Hm In H. . FRUITS I I _i
I — - -- r C I *'
I‘HIIFH H\\I ’\,'I:\ I I
_ ..-_- ._ . - I I -v _-_-_- __._- _, __fiy.._-_~ __—
I‘I IIHI 'I\\I 'I +I'n ’.\\\ j
— 4 - I — - — —- — —— t———-—— — —— — 4} -
I
i'HRK IIII\~I ' ' "I'l'
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_.___ -_ _ 7 __ ‘I -
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C I _ I _ __ I I _ A-
LAMB I “
- Inn's I DAIRY PRODUCTS I
IIII_\\I IIHI‘MF. I‘I II~|-
I' \I“ III I II I‘
-— ~——- —--II—— ~—-— I -- — — «Ir——
l I!“ III! I-‘sF
FRESH VEFJTI‘AHIJ-IS _I~I.I. .
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‘ _" . I._ - . -_ _I-..._+___..--_
\IcIuI‘I \ It! I A IIICI:.\D'
~-—. I ——--- -- ¢ - I «w — — ---—— «—-~-—+~-——- .
III-I; -I~‘ I'i -.. JJ'II
--____r _ _ _- __ __ __ - _____
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-, I I -_ ___. I______-_
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Date

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QUAN‘FITY OLAN’ IY'

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eruntol SH 992;: "

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Signed ‘

 

 

7_ V g: ' FORM 20

 

 

 

 

 

 

 

 

 

 

-50-

An annual inventory is taken 01 the 3cnera1 stock-
ro m and a journal entry is made to reconcile the dif-
ference between the book and physical inventory. A
monthly inventory is taken in each sub-stockroom. It
is checked periodically by someone from the Business Off

The Cafeteria Sales Report, oa3e 53, gives the a—
mount of daily sales for a week's period. It is made
out by the mana3er. This report also 3ives the re3, ister

readings whicli serves as a check on the accuracy of the

erson makin: clange. The ori3inal and duplicate cepies

I"

are forwarded to the Business Office at the end of each
week, for which a receipt is issued to the school in
total at the end of each month. The duplicate copy is
marked by the Cafeteria Kana3er with a notation as b0
the "over” and "short" cash and is then returned to t"

chool clerk. The ori3inal is retained in the Business

0

.A-

for the rope: t fu1 nished the Hatioi al School Lunch Act
each month. It isthen filed by school. The th ird cepy
is retained 13 the school clerk.

All receipts are deposited by the school clerk.
Four deposit slips are made out: the clerk retains one
and forwards two to the bank. TLe bank retains one and
fOlW‘aTdS oneto the Business Office and the school clerk

also forwards one to the Business Office.

ffice and is used to accumulate the necessary information

-51-

r"

The time card, page 5h, is the basis lOP all pay-
rolls. These are approved by the supervisor and turned
over to the payroll clerk.

A monthly profit and loss statement and a etnula-
tive monthly statement to date is made in chart form.
This chart is set up lengthwise on 8% by 11 inch paper,
i.e. column headings are placed across the length of
the pa3e. The schools are listed down the left-hand
side of the paper. There are eleven other headings:

Sales, Food, Salaries, Gas, Laundry, Kiscellaneous

Operations, Sick Leave, Operating Profit or Less, Non-

Cf

Opera ing Eernse, Overhead Expense, Net Profit or Loss.
"1" t _O J— .o f q 1- +3
ihe cafe eria operations are controlled D} the

Cafeteria Revolving Account in the General Ledger.

mmmnormmu (pan (.0 m L0
mm - - A ' uscnxnxo: 3 "

 

 

_ -- ._ _ ___- - ._ _-._ ...__.—_-
— _ .- .... — g — _—-_-.-—— ___—.—
-—-~————- — — -- _-_ _.m ._ ——--—— .— _— w.__._..__—-.
— _L . . -..—_.__ __n - __ _ — .-._ .
7 -7 -—o-
--————— -—-—. -. -___———— ___.__ _4_...-.-—_ ___. --.__——— .-

       

mum

QUART?!

 

    

 

  
 
 

 

III I? RIC! F.

”‘4‘

 

 

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In. m
. . . -——-- I w-. -- V"'._-" ~ Cir-.u— -‘D' —-o- -_-—u*

 

“flumnou ' _ _ ___ SQPPL‘ 1'wa fl

 

 

 

fi‘o’i‘s‘i 0‘ o t N 'r 5

~-- —»--~-. .-

QUANTITY IALAucc IEC’D ‘ QUANTITY “LANCE neon “35:0 QUANTITY MLAHCI:

“L.
u."- no.

 

 

Dearborn Board of Education

CAFEVTERIA fSALES
FOPF|Z3

‘( HUN] "nmu I'mhou.‘
Tm. \u l'ru -\tlult l ml: Min?! .\'«. ut lu‘lxt't
l‘um hes M Ilk Lum‘lu-« I'Icket s‘ '\ mmmt~
\lnmlzt}
l‘uesda)
Wednesday . . . . .. , A _- ,
Thursda)
Friday -

Totals .

l'rvsenl lx’eglstt-I Reading

l’rewous Register Reading

Registered Sales . - -. _ , ,_ , --

Over Cash __._ ..... -, __
Short Cash ..... ._ .A a _

Miscellaneous Sales . . . . . . __

Total Sales for Period

(Itt'o' (fr/ails of .Wisrl'llant'ous Sales.

v----———.. -__.~-—-.--——-—-—-_..

‘md urngmul and duplicate t'uptcs tu Htl<llnr~~ Mme-t-
lnphcate enpy to he rv-tuim-«l m whcml.

I"

‘81‘

Salem

“’18!
Sales

( a'r'l

 

FORM 24

 

 

 

 

 

 

 

 

 

 

 

Reasons For . Reg.
Absence or Overtime Day Hrs. Hrs. Time Record
Out
___—__h - U’ ____. _
In 2'
r:
_ i _ 7 fl 0... §- 4’ ’
___.._ ——-~1 N< [ ~ 6 i
l In . i
t On! Y
-- -- A m t i
In a .
_ _ _ _ ._ - 5 _s .
Out 2" = .
h- — — — — H t V o t
In I .
Out
___-___— -_ _ _ _ i J
In Oz '
. -— — ,,_in 4 l :I l h.
00' g. I
~*—_——_ - - - l e — o
i In '
Out ‘ j
___ _ an” _l_a :1 ha... i .—»--_-._-
_._ _ _1 0 . r, -t
Out fi'
_ ,_ l q _ .__.
In

 

 

RIVERSE SIDE .'

    
   
   
   
 

 

 

 

Out
In
Out

 

L OWER SECTION

I certify that the above is a true and correct record of my time for this pay period.

E m player ..................

 

Work days present . .
Work days absent because of:
‘Personal
‘Death in family

 

 

illness

 

Vacation

Holiday .

Personal business .

Taking off extra time .
Total work days accounted for
Extra hours. regular rate . . .
fixtra hours, time and half .

-O-----.----

 

 

 

 

 

 

OVIITIHI APPROVED t

 

 

Business Manager

Lansing

The Lansing school lunchrooms are operated under
the direction of the Board of Education. This pro3ram
includes two senior, three junior high and three grade

schools. An averaje of 2300 is fed daily in the total

Each lunchroom has its own manager. hiss Zachariah,

the Director of Home Economics, is employed by the Board

of Education as supervisor of lHouema12in3, which includes

‘nce all of the mana3ers do some tea ach-

U]
l— a

the cafeterias,
in3. Piss Zachariah does the plannin3 of the lunchroom

activities and some buyin3.* A 3reater percentage of
buyin3 is done hyi individual mana3ers as there is neither
space more truckin3 facilities for a central stores.
Each mana3er plans her own menus, w rk schedules, rder-
ing of food and keeps all her own records, and also
teaches several classes. These classes, for the most
part, deal pita the practical side of cafeteria n°ork.

All orders for meats, per rishables, dairy products,
and breads are placed by teloph no. lo permanent re-
cords are hept of these orders. A Purchase Order, as

shown, is used for staples and canned 3oods.

" Canned 3oods, chiefly.

-56—

Purchase Order

 

 

 

 

 

 

 

 

 

 

 

 

 

Date
Name of Cafeteria
Purchased from
AKOUNT DESCRIPTION UK T PnICH TOTAL
W J
Paid by Check No. Signed

 

Bach manager pays her own lunchroom bills; the gro-
cery bill is naid every two weeks and all other bills
once a month. These 336 then filed according to vendors
after the date paid and check number have been recorded
on the statement. They also use a Petty Cash Voucher,
which fell ws, for all payments made by cash. As the
Lansing schools buy most of their fresh fruits and.Vege-

tables in season, from local truckers, these are used a

great deal.

-57-

 

 

 

M

Public Schools of Lansing, Hichigan .
Petty Cash Voucher

 

 

 

Received of FRBECH CAFETERIA

 

 

 

 

 

By
flame of Company or Person
For
Signed
Form 26

.n

In the caleteria, a checking mach

I .J.

.ne is used on

the food line. Student help is employed for these jobs

‘I ‘ 0

and one student does both the checxing end casn n3.

C)

There is a separate ice cream and milk bar and a cash
box is used here. The manager keeps a record of all
emnloyees' meals in a small Spiral notebook. On the
checking machine tape one check (y) at the side of a

meal means "teacher", while tro check (rwd 1s a "teaeh-

er with milk". As the schools are not reimbursed for

on is

rm

{.3

teacher meals some means for their identific-t
necessary. The Jaily Plate Meal Report, on the follow-
in3 pa3e, is used to record the number of Type A and C
lunches sold. The cashiers make out the Cafeteria

Cashier's Report, as shown, which is checked by the

manager.

-58-

 

 

Walter French Junior High
Cafeteria Cashier's Rep rt

Date

 

Today's Register No.

 

Cash Taken in

Error

No. of meals served

 

 

Form 27

The manager is responsible for the lunchroom receipts
and makes her own deposits once a week usin3 regular
bank deposit slips.

The lunchrooms handle their own personnel work while
the Board pays for all labor. The lunchroom reimburses
the Board for this amount once a month. A Daily Time
Record, page 61, is kept on each employee and is self-
explanatory.

All of these records furnish the necessary informa-
tion used in compilin3 the only journal kept by the lunch-
rooms. This is on regular twelve column journal paper
and the headings are as follows: Date, Description,

Checg, Check Number, Labor, Food,and Kiscellaneous.

-59-

 

 

Cafeteria Daily Plate meaI Repor‘

 

 

 

 

 

Konth Of Signature
Type A Type A Type A Total

Date. 581 d Student Ila] :3 rpm; flgrpaa a 1.1m:

 

 

 

 

 

 

 

Totals

Hake 2 copies. Please send original each month with
U.S.D.A. File carbon. Total bottles purchased should

 

 

 

be les~ than bottles served.
Form 28
IE'EET RY 19 Folio
Sheet No. Priced by

 

 

Department

 

alled by Extended by

 

 

Location

Entered by Examined by

 

 

 

 

Item No. Description Quantity Unit Price Unit Extensions

 

 

 

 

 

 

 

 

Form 29

I

.00.

A physical inventory is taken once a month on an
Inventory form which follows on page 59. In Walter
French Junior H'gh, the storeroom is used in settins

\; _)

U.

'd

desserts and therefore no attempt is made to keep
it locked.

The Journal, Inventory and Meal Report are used to
compile the monthly Report of Operations on page 02
for the Board of Education. As detailed instruction is
given on how this is to be done, no further explanation
is necessary.
There is a yearly summary statement given to the

Board Oi Education. This consists of the total receipts”:

otal disbursements for labor, food and miscellaneous

c1-

items, balance returned to the Bear at the end of the
year and accounts receivable.

Forms for the claim for reimbursement as required
by the Eational School Lunch Act are also filed. These
are made out by the central lunchroom office and then
sent to the State Director of School Lunches after it

has been routed through the County Superintendent's

Office.

'

* Less a $75.00 loan at the beginnin3 of the school
year. This loan is used to buy supplies before the
lunchroom opens.

 

 

F 09M .50
pueuc SCHOOLS OF LANSING, MICHIGAN _51_
525.241., 7m Ream!

To be mailed to the Board of Education on the m G Ibth ol the month.

 

 

DATE REGULAR SHIFT i HOURS 1
DAY OF WEEK STARTED—_fl—‘moun -' WORKED
T
x
l
I
' I
I
. l
. i
L I
* I
I .
' |
T I
TOTAL ,
do: Explain reason (or absences opposite duo.
OVERTIME
DATE
STARTED QUIT HRS. WORKED REASON Tor OVERTIME
I
.' I
1 - L
-_ ”___- I
TOTAL
79' 0‘ Work
“W's—v - _ _. _ __- __.__.-_ _ Name
I BASIC 5099. j enoss RETIRE . w». TAX . HOSPITAL . MISC.
I...“ l I

1.

ODQO‘W

CO

12.
13.
1h.
15.
16.
17

18.

19.
20.
21.

22.
23.

4$*-* * * a n * %
Mmmer of meals sold.....
Mmumr of meals furnished
Ember of free meals.....

TOTAL meals served... Add current

REPORT OF OPERATIONS - MONTH OF 19
Cafeteria

ACOOU-nts Receivable 00.000.000.000...OOIOOOOOOOOOOOIOOOOOOOO0.00....

(a)ooooooooooooooooooooooocoo-cu...

 

(b)................................

 

(C)onoccco00000000000000.000000900o

 

(d)................................

Cash received during month .........................................
Inventory at end or month oooooooooooooooooooooooooocboOOOOOoooooono
Total unpaid bills at beginning of month (ha, Ab, ho)...............
(a) Board of Education.............. ..... .........
(b) Food only ....................................
(c) Others (Misc. expenses) ......................
Add 1, 2, 3, and h .. ..... ..........................................
Accounts rec. at beginning of month ..................
Inventory at beginning of month ......................
Cash disbursed for labor (8a plus 8b) ................
(a) Board of Education ............
(b) By cafeteria manager ..........
Cash disbursed for food ..............................
Cash disbursed for misc. expenses ....................
Unpaid bills at the end of month (lla,llb,llc)........
(a) Board of Education ............
. (Labor and expenses)
(b) Food only .....................
(c) Other (misc. expenses) ........
Add 6, 7, 8, 9, 10, and 11 .........................................
Subtract 12 frdm 5 (profit for month) ..............................
de 1 and 2 ...... ..... ...............................
1h - 6 (TOtal 58135) 0.0.0.0... oooooo 0.0000000000000000.000.000.0000
Add 7, 9, and ll(b)............. .....................
Add 3 and h(b)oouco0.0000000000000000000000::oaoo.looo
Subtract 17 from 16 (cost Of food sold)... .......................
Subtract 18 from 15 (gross profit) .................................
Add 8(a), 8(b), and ll(a)3 Subtract h(a) from.this
total (labor)..
Add 10 and ll(c); subtract 4(0) from this total
(expenses).....
Add 20 and 21.......................................................

Subtract 22 from 19 (not profit must agree with 13).................

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Accumulated profit or loss
at the end of last month
.(Currcnt Year)..............

 

month's prOfitOOocoooooooooo
TDTmLcc

Ruud.of Education balance, last July lst ...............................
Cash on hand and in bank at close of current month ......................
mmber Of serVing days in.m0nth a... ccccc no00000000000.000.000.000.00coco

(Send original and two copies to the Board of Education before the 15th of month

-52-

 

 

 

 

 

 

 

 

 

 

 

M
4? i? 4% 3% 6+ if 4% 6: it it 3% 6% ii is ee ae 3% 9: i? it it 6? 6? £6 as 6? 3e it #6 é? a; 9% 6% it

 

 

 

 

 

 

Cafeteria.Manager ‘ Principal

following report.)

-63-
T. L. Handy, Bay City

71'

. L. handy High School of Bay City has an en-

\
,1

F3

r1"he
rollment of 1300. Although the manager was not able to
give a count of the total number served daily in the
cafeteria, an average of 100 Type A lunches is served
and the average daily income is between $70 and $80.*

The school cafeteria is managed by a practical
womar. She makes out he menus, work schedules, pay-
roll, food orders, trains employees and reworks home
recipes for quantity use. ‘here are two cocks besides
the manager, a full time cashier and student help. The
cafeteria line is Open only at lunch time. There is
also a separate Dairy Bar (milk and ice cream) which
is open until #:30. After the lunch period the regular
cashier works here.

The menus are made out by the manager and a record
of all Type A meals served is kept on file. After the
menus are made out, the meat, fruit and vegetable orders
are placed, the manager doing the shepping on Friday
afternoon for the bellowing week's menus. Canned goods
and staples are purchased through salesmen. Ice cream,
bread and milk orders are placed with the truck drivers.
All purchases are checked upon delivery to the school

W An estimate of the count was requested but only an
income estimate was given.

-51?

storeroom. The bills are checked and totaled monthly
by the manager and turned into the school's business
office. If the bills and statements a5ree, tb ey are
then paid by check.

A physical inventory of food is taken once a year
at the end of the school year. An ecuipmen at record is
made up once a year and includes the count, description,
condition, price, and size of the article.

The ti1e book, a loose leaf notebook, is kept by
the manager. She records the presence or absence of the
employees and gives them their total scheduled time as
their hours worked. The cashier is paid out of the
Dairy Bar receipts while all other employees are paid
from food receipts. The time book is the only personnel
record 1:ept.

One Operator take care of the chec1:ing macliine and
also cashes . A student cheeks and caches at the Dairy

3 open. The meals

l—lo

Bar while the cafeteria service lin
on the machine tape for the cafeteria line are marked as
follows: SéType A lunches, .E=Type C lunches, A=Adult
lunches. The number of bottles of milk sold at the Dair”

Bar is recorded in the kitchen.° All ofthe manager's
records are kept in a two-ring loose leaf notebook. In
this notebook a record of cash receipts by the month is

'X‘ Iss‘files — ret‘dms 312123.11! 301d.

-65-

recorded. lac headin5s are as follows:

 

 

Cash Receipts
Date Cafeteria Dairy Bar After School Specials Kilk

Size: 8% x 11

 

Total:

 

 

Form 32

Cafeteria, Dairy Ban and After School are the headings

full time cash-

(D

for the actual cash taken in. With th
0
ier, cash receipts and machine readings were said to

balance always." Specials reeres nt the actual count

of Type A lunches sold. This figlre is taken from the

machine tape. kilk means Type C lunches. Specials
plus adult lunches subtracted from total milk sold
equals Type C lunches sold at the lunch poriOd. The
cashier and manager check the cash receipts. The

n".

nto the school eiiice and are de-

F-

receipts are turned

posited at the bank once a week.

f.)
h.

The manager makes up a monthly type of profit

.1-

*3
”a
:3
Q4
(‘0

loss statement for the school office from which is

the claim for reimbursement required by the National

School Lunch Act. 1113 statement is in two parts.

Most unusual.

.-

 

 

 

 

 

 

last I monthly Statement fdr Dairy‘Bar
Date
Vendors Amount of Bills
Total:
Add:
” Help
income
Less: Expense
Profit
Part II Monthly Statement for Cafeteria
Total Food Bills Total Other Bills
Vendors Amount Replacement
Garbage
Laundry
Ice
Total:
Help
Total of All Expense Cash Receipts
Total Income Add .09 Reimbursement
Profit or Less: Add .02
Form 33

The school business office makes out all reimburse-
ment records and these are sent to the County Superin-
tendent's Office. As noted before all checks for ex-
penditures are issued from this off’ce. The cafeteria

arried in the Handy

O

receipts and disbursements are

Activity Fund Led5er and this is balanced monthly.

-67-

East Lansing

The East Lansing High School, with an enrollment
of 700, serves an average of 200 persons per day in its
cafeteria. It does not operate under the government
reimbursement program, but does use Abundant Foods as
provided under section 32 of the National School Lunch
Act.

The cafeteria is Operated by Michigan State College
Institution Administration courses, the hi5h school
cafeteria servin5 as a laboratory for these classes.

The class girls prepare the food, set up the counter,
serve the food, check and cash. The cafeteria employs
one full time woman. She does 5eneral clean-up, washes
pots and pans and dishes. Two high school students
(boys) are employed to check cash receipts each day.

As for records, all food purchases are recorded in
an Order Book. This 13 the standard stenographer's
spiral notebook. On the inside cover is a list of the
ten houses the mana5er buys from, with their telephone
numbers. In a very informal way the name of the vendan
date, item, and amount are recorded. Occasionally other
information such as price is noted. Staples are purchased

thr015h.Lansin3 wholesale houses, orders being placed
.1-

once a week. The manager also orders three times a year

from a Chicago wholesale house. She sheps for perishables

-68-

the first part of each week. Daily order are placed

for all milk and br ad consumed.

The bills are recorded in the Purchase Journal.

5 O

This is ruled oy the manager, in pencil in a bound

’1

notebook. The headings, running across the two iacing

a"es, are as follows: Date, Vendor's Name, and Total

. _~\.__)

Amount of the Bill. The food bills are broken down into
10 basic food classes ana itemized. Bills are then

recorded on Cost Cards, as shown by the following sample:

 

 

 

 

 

 

 

 

 

 

 

 

Cost Card
Item:
Unit
Date: vendor Am't Cost Total
Form 31;

These are arranged alphabetically according to food
classes. They are used by the college students, taking
the cafeteria cours s, for food costs. Daily food costs
are done approximately one out of every three months.

At the end of each month, the bills are checked with

_n

statements iron the vendors and are approved by the mana-
ger for payment. The bills, with the statements are then
sent to the school business office There all checks are

written.

n

Menus are made out in advance lo

’15

a one week period.
These are d ne by the students and revised by tile mane 53er.
The weather plays an importan part in tie type of menu

C‘erved. Left-over foods are server wit the regula

menu items to give greater variety.

month by the nanacer. She is standaraiZing the iorm
used for this as shown on the lollO“né pag e. A separ-
ate inventory is kept for all of the Abundant Foods sup-
plied bv the Government. An equipment inventory is
taken at the end of the school year.

The Daily Census Book, on page 71, is a report of
casa receipts and numbers served. It gives in detail
the number of meals sold Within each ten cent increase
in money paid out for iood. These data are assembled
by the two hiwh scaool boys from the checking: machine
stubs. A reading is not taken from the checking machine

as the college students perform tnis operation, and they

.a.

S9

are not entirely accurate. The boys, fter obtaining

a total from the check stubs, count the money and re-
concile the two. The cafeteria has no Po tty Cas

ssued to it at the be-

H.

but does have a ten dollar bang
dinning of the school year from the school's Imprest Fund.

'd'”~------—---—--

Imprest: Orginally this word refered to an advance of
public money for some public use. Here it means a special
fund to take care of income and expenditures of a depart-
ment within a largr organiratien.

,
I

The manager deposits tie cash receipts in the business

(.9
(1'

office. She receives a receipt written an the lmpre
Fund for this amount.

Once a month, the manager makes out a Financial
Report, shown on page 72, for her information and.€or
Kichigan State College Institution Administration De-
partment. At the beginning of the school year this
was done every week as a check on the food cost.

In the school business office, all receipts and

A
\

§

sbursements are-controlled by the Imprest Cash Account.

1*

The school board receives its information from this

account.

om Each

 

aspen

 

-71-

 

 

game tm>o ecmow. mmr om.

.mH.- OH.

mpmweoem
nonsmoo

sea-

mbmzmo VAHfiQ

mm atom

mpmweoem
Hence

moamm
nepGSOO
Hapoe

OH.O opwm
Le>o

memz

 

 

 

m. 4 Htflfi C33; dd

wee
.>m .aHHE
eWMMoo
modmn>mm
Mmsmrl
Sesame
spew .mpexewso
mofixooo
mmoow amm<m

 

 

mSHw> pczoo .0 .D pampm eNHm

smpH

 

mo nece:

no page:

eo5npeoz

 

NmOBzumE/H H quezoz

I7 IITANC I...’“;.L 33 PO IT
Cash in Bank as of (first of the month)
Receipts for (current month)

Total in Bank as of (end of month)

 

Expenditures during month:
Wages
Vendors (listed separately

with total am't of
their bill)

 

1*

Total n bank after deducting expenditures
Inventory (end of the month)

Total Worth of Cafeteria

Inventory, beginning

Expenditure for month

Inventory, ending
Total Operating Cost of Month
1 _

Total Receipts for the Month

HIH ll

Profit or Loss for the Month

 

 

Number of Student Patrons

Number of Days Served

Av. n. of Studnnts Served/da.
AV. Real Check

Estimated Cost of Meals for Help

Form 37

-73-

Lake Odessa

The Lake Odess. High School is a consolidated

school. Uhile the school nere rs 020, the count per

|..J
I”
(D
U)
'- b
*3
9
H
I‘O
\fl
cl-
0
|-’
.\]
U1
0
t
0
gt
9

day in the lunclroo 1 va

Q...

Type A and C meals are serve

The Home Economics teache1 has very little to do
with the lunchroom and acts only as an adVisor. 118
head cook has full responsibility for: menus, ordering
and buying, preparation, serving, and student help. She
has one full time assistant. The office sirl in the
séhool's business office deposits the money, writes
checks and makes out the reimbursement claims.

The head cook makes out the menus. She does tele-
“hone some erders in DUU prefers to shop herself for
lables and meat. In buying staples and canned
goods, she euys in wholesale lots from salesmen. All

4.?
bile

bills are paid month y. The head cook approves
bills for payment and keeps them on file after they

lave been paid.

H4

A physical inventory is always taken at the ezd of
the school year and usually at Christmas vacation.

The two cooks keep a record of their own time and
turn it into the school business office on a slip of

paper every two weeks. The student employees sign their

names on a sheet of paper to indicate when they work.

-7J4...

A record of receipts and number of meals served is

recorded on the form furnished by the State for compil-

f-a'o

mg the reimbursement claim required by the National

School Lunch Act. This form is found in the Appendix,

page 113. The head cook has changed the headings to:

Total No. Fed, Free Lunches,* Paid,** hi L—: and Ice Cream.
One (for example, fruit) is counted to determine the

umber of Type A meals served. Then Type A plus ice

cream sales leaves a balance which is th Type C lunch

or milk. The head cook roughly%**c ornts the cash receipts

every day. Once a week she cneccs rec oi; s carefully

th the number served and the money is t

1e head cook.

The office girl posts all receipts and disburse—
ments to a special lunchroom account in the Activity
Fund. 110 school office turns in the report to the

County Superintendent's Office w1ege it is sent to the

State Director for the reimbursement claim on lunches.
*. Includes be h full-time and student cmployccs' meals.
”” Rea kets and cash. Meal ticket includes five

1 0
meals :or one dollar.

“W“ T r instance, she extimates but does not count the

.L' 4.

1111111001" 01 13817111103.

-75-

Kason

1e Mason high School, with an enrollment of 650,
serves an average of 2MB lunches per day. lhe lunch-
room operates under the Ratio onal School Lunch Act.

inc Kason lunchroom aana3 r is a Home Economics
teacher but has had training in lunchroom management.

She teaches two homemaking classes oes ides having one

stuiy hall in additic n to operating the lunchroom.

Three full-time .orkers and one part-time person ar

J.

-T. ‘

employed in the lunchroom. 1113a school students are
also employed at meal time for serving and for general
clean-up.

Forms provided by the State are used in the Kason
hot lunc11 pro3ram. Besides these, a detailed monthly
record of all expenditures, and daily and n1onthly time
sheet summaries ana ms .int ained. ‘he manager has changed
the column headings on the front of form 81-51, page uq,
to read as follows: 1. Adults Served, 2. Free Lunches,
3. Students with milk, Li. Students without milk, 5.

If.

ilk only, and 6. Kindergarten milk. This count is

N

ke.t by the student cashier, who keeps a tally on a

sheet of paacr. 2e cashcs directly from the cash box.
»h recci1t. are checked once a week and the money

is entered in t11c Ad1inis trative Account in the school

L76-

° - 1

office. An outstanding account 13 carrier for meal
tickets, that is, people are be: mit ted to buy the
tickets on a record basi .

All bills are paid by the tenth of each month
from the school office. 'taples are purchased Hro
wholesale houses, throu3h salesmen callin3 on the school.
Perishables and milk are purchases locally on a daily

9 9

oaSis. Bread

3*

s also ordered daily. Deliveries are
c11ecked against bills as they are received. The mana3er
sorts bills according to vendor and clips them together

n.

th an addine machine tape, after Checking the totals.

L)

t?

aese are then sent to the school office whel e the ey are
paid by check and filed alphabetically.

Only two food invento ies are tal:en,'one in no
spring ani one in the fall. Equipment inventories are
taken once in two years.

Kenus are made by the mana3er for a period of one
week. They are mimeographed on % x ll incn paper.

The days of the reel: 30 across the pa3e thile the soup,
main dish, ve3etable, salad, bread-stuffl.and dessert go
down the side of the page. A menu item is not repeated

within a two weeks' period. The county health depart-

ment checks the nutritional requirements of these menus.

-77-

Labor 13 paid every two weeks, adult employees are

(:11

paid by check and students by cash. ini 3 pa id or t

03
[—10

of the Administrative Account from lunchroom receipts.

J.
US

The 0 she keep their own time record. The studen

mi ;n a Daily Time Saeet and fill in their own fiorker's

51

Records. Safiples of these two records follow. The time

sheet is checked daily and at $10 end of a pay period
.is check-d asain st t11e Worker's Report which is then
approved for payment.

A spiral notebook is used for the rocor ding of all

ex.enc1t tures, reimbursement claims, abundant foods and

lv a monthly summary

H:
('1'
Q
C?
C
F]
’- \J
’J
1%
U)
| -
U1
.3
9
H

surplus cormod
record and is used to facilitate the work of both the

school and State auditors. A sample sheet from this

notebook 13 found on page 80.
At the end of ca .ch school year, an annual report

is made for the School Board. It includes the following

Tot 1 number of meals served

Amount of:money spent for milk

Amount of money spent for food

Amount of money Spent for miscellaneous supplies
Amount of money spent for equipment

Amount of money spent for student labor

Amount of money spent for adult labor

Pagrment received for lunches

And reimbursement for lunches.

-78-

1.14.301? S HOOL Cl'fl-‘ETZJIZLIA
Time Sheet (size 8%Xll)

School Lunch workers must sign this slip each work
day in order to be paid.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Date:
Time:
8:15-9:00 l.
9:00-9=M5 1.
9:A5-1o:3o 1.
10:30-11:15 l.
11:15-12:00 1.
l2:OO-l:OO 1.
1:00-2:30 1.
2:30-3:15 1.
Form 38
MASON SCHOOL LUNCHES
Workers Records

ILAEZB
Date 1-15 Date 16-31

Hours Hours
1, 8. 16. 2h.
2. 9. l7. 25.
3. 10. 18. 26.
u. 11. 19. 27.
S. 12. 20. 28.
6. 13. 21. 29.
7, 1A. 22. 3o.

15.________ 23.________ 31.________
Hours worked Hours worked
Total hours worked
Hours Labor @L______ Total

 

Approved by
Form 39

-79-

All lunchroom receipts and expenditures are control-
led through the Administrative Fund in the school office.
This internal accounting system is audited each June by
the school auditors. The lunchroom accounts are carried
in two separate journals: one for income and one for
disbursements. The school office approves the reim-
bursement claim as made out by the manager and sends

it to the County Superintendent's Office.

-80-

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-81-

Williamston

IQ

1e fiilliamston school with a total or ”rolllent of
700 has an average daily patron count of 1h; in its

lunchroom. It Operates under the National School Lunch

2"th o
This hot lunch prograzl has no me nager. The Home
Economics teacher plans the menus to meet t31e nutri ional

requirements of the program. With the head cook, she

is responsible for placing all staple orders. There

are three ft 111 time cooks; the head cook placing all daily
orders for perishables, meats, milk, and bread. The

office girl in the school's bus 1n ess office is reSponsible

for the balance of the work involved in operatiLy the

_)

lunchroom.

1. She sees to it that the employees including
students report for work.

2. Sh- settles any pe: sonnel troubles.

3. She sees that food is ready so the lunchroom
may Open on time.

h. She sees that the payroll is made OLE.

f. Sh checks all the deliveries against the bills.

6. She approves all statem m1ts for payment.

7. She compiles all income and eXpense items used
n the claim for reimburserzent and sends it to

are

he County Superintez1dent's Office.
Toaether the Home Economics tea her and office girl plan

a budset for the comirg year. Us in s the previous year's

L.)

:4

expenditures and future price ind cations, hey decide
how much to charge for meals and how much per month to

Spend on food.

-82-

The only records kept are those required for the
reimbursement claims. Zhis includes forms SL-él and
SL-E'l on pages It; and "4.. Under cash income, SL-Sl,
the column for "all other income" is used to record
:et sales. Under echnditures, aily food
purchases ar recorded. Labor is entered on the date
paid and supplies in the column for "all other". They
do not use donated foods or labor. On the reverse side
of the form the only type of lunch served and listed is
Type A. Therefore column one is used as des ribed,
column 2 is used to record the number of lunches served
and colurm 13 to record the number of teachers served.

The sgace for Abundant Foods is used.

A checking and cushing system is used. This is

done by tw students with a third student sellinf milk.
Cash receipts are checked daily by the office girl.

Honey is banked every two weeks with tie school principal.
He has charge of the activit ies Association for the school,
a control account for approximately 22 school organizations.
He receives all lunchroom income and writes all checks on
this account for food, labor and supplies. All income

spent n these t21ree items; they do not bLy a1y equip-

#-

ment.

3 every two weeks. The cooks keep their

Ho

Labor

aid
nd students sicn in and out on a sheet of paper.

{3

No Special form is used ior this.

-83-

The only purchase record kept is the bills with each
month's eills kept in a separate envelope. These are
checked and paid aonth y.

.esiaes tae yearly inventory required by the State,

another physical inventory is taken

m
d.
Q
L)
0

beginning of
each school year.

The only monthly statement made is the claim for
reimbursement as required by the National School Lunch
Act. One cepy is sent to the County Superintendent's

Office and the secend cepy is retained by the business

office.

-811,-

ANALYSIS OF INFORMATION OBTAINED

J-

In comparing and evaluating he records of the

school lunchrooms, a salient feature is the fact that

1.

none keeps certain iecords waich any good accounting

’5

procedure requi es. These are storeroem and inventory
control, portion control, and acomplete set of account-
ing books which are not necessarily complicated.

Every school studieC keeps only a physical food
inventory. In other words, a perpetual inventory is
not kept. Three small schools, Mason, Lake Odessa and
Uilliamston, and a large school, T. L. Handy, take a
food inventory only once or twice a year. A perpetual
inventory may not be needed in a small school, but
certainly an inventory should be taken oftener than once
or twice a year.

The remaining f ur schools take inventories every

"I

month. This 01 course means that a profit and loss
statement can be made and that is done in these lunch-
rooms at the end of each month's Operation. Although
the profit and loss statement is a record of past on-
eration,(l7) it can still be a valuable guide to income
expenditure. A new manager in a situation new to her

would do well to take a weekly inventory and discover

what her weekly food cost is until routines are established

-85-

in planning menus, food purchases aaa ae employees'
schedules. Storeroom control, including requisition

4.
U

1*

and perpetual inventory system, would be t me con-

0
O

sumin: for the managers in small operations where E10
hiring of astoreroom person is impractical. With the

small volume and few employees, each manager inter-

viewed said that she would readily discover if some

.1.” !

item from tae scoreroom was missino Headless to say

H

these storerooms are not ocked. Probably the manager

are not as skilled in discovering shortages as they
think they are and locked storerooms are a necessary
feature of good management.

All lunchrooms visited used standardized recipes

with the yield being stated. Standard portions, as

\D
o a
I\

described by Wenzel, are not used in these lunchrooms.

In some of the schools, smaller portions are served to

the younger children and larder portions to the older,

f‘h

no difference being made in the sellint price. Lfle

only re.uirement made is that no food be left on the

% George L. Whnzel in addition to being a nationally
known food expert, author, and lecturer, is the former
Director of the American Restaurant Institute; Director,
Institute of Fine Cooking; Associate Professor, Texas
University; Lecturer at University of Kinnesota, and
Restaurant Consultant.

All menus are In

.1.
a kLVf‘LI‘IC C o

13

e:;cep

3a a t La menus

.1

recor for keeping menus s des

be re “tel too OI ten and so

not become too prosaic.

.T 4-
T. 3,

A!

o lunchroom

in; books. Their

in a control account 0:. either

school or as in the case

11:13

the General Book 3 of

of turned in

C"
an

income

IL_Jo

C'
‘4.)

00113

[—11

'7' I

‘ 1 -\.‘ '
J poste; ghee a week.

S.A:Ll l

:1

of food, labor and supplies

paid. These journals are bale

control accounts are audited ye

auditors. Records kept by the

these control accounts are als

mimeohraphed.

udied had a com

of Detroit and Dearborn,
Board of
by
no

and are

need one a

1'11 ('1. 1’1 8.

to th re a TIC 07:3

a, and

Some permanent

O
1141.

set of account-

ements ar carried

e

S DUI‘S

the Activity Fund Of the

in

Education. The receipts

W1
1.“;

a Ld are

m

tile all s

n- M
QB.

18

Y‘

disburoem nts cons t

posted on the date

'V‘ 4.1- m~x
110111.11. l;;e

arly by the school

Gore which SUppopt

L

audited.

Of the four larger lunchrooms, Detroit, Dearb rn,
Lansing, and Randy of bay City; Detroit and Dearborn
are Operated vith the createst degree of central control
and have the most detailed and celrfialete set of records.
The Kanaier's Daily Report Form 1, page 2h, and the
Summary of Operation Form 15, pate 39, as used by the

Detroit lunchrooms

cre two rope

rts which merit special

-87-

attention. The Daily Report could well be simplified
fer a smaller Operation and still contain all the nec-
essary information for the monthly summary or profit
and loss statement, assuming that a physical inventory
is taken. The Summary of Operations, with its food and
payroll percentages would certainly help in future plan-
ning. If all schools used the standard forms and in-
cluded the same items, valuable comparisons could be
made between Operations in schools of the same size.
(6) The data at the bottom of the Operationaljsummaryl
could be used to very good advantage especially in
attempting to increase the percent of school enrollment
served.

The statements for food items, Forms 5 and 6, page
29, as purchased by the managers directly from the
vendors would hardly be necessary in a small school.
The order book however, page 25, would be of great
value as it conta'ns information on the delivery and

rice paid.

“:3

If the items in the inventory form on page 36 were
arranged into food groups and also arranged on the store—
room shelves in this same manner, the actual taking of
the inventory would be much easier. Leaving a Space to
write in the perishables is a good idea, as the same items

do not appear on the inventory every month.

-88-

A means of sales control as used either by Detroit
or Dearborn is necessary. If checking machines are not
practical some other method should be used for recon-
ciling cash receipts. This should be done daily.

If an inventory control were to be set up in a
storeroom, the purchases and receipts and disbursement
cards, Forms 21 and 22, page 52, which are used by the
Dearborn system would be very convenient. The columns
could even be ruled up on S x 8 inch cards to be more
practical and inexpensive.

The time card used in the Dearborn schools, found
on page Sh, would be very good for those systems large
enough to warrant the use of a time clock. The total
payroll could be compiled on this card and it could
even be filed as a permanent record.

The Lansing lunchroom program is operated with
some degree of central control but makes use of fewer
records than Detroit or Dearborn. The Daily Time
Record, Form 30, page 61, is one of the best forms used
by the Lansing system. The monthly report of operations,
Form 31, page 62, has one very good point, especially
for those persons with little training in accounting,
as directions are included for computing each statement.

Yet it would be possible to simplify this statement.

-89-

This could be done by using the regular profit and less
statement form, each step following in logical sequence.
ho record is kept of telephone orders after they are
called in and at times this could be a serious haidicap.
The taking of the inventory would be much facilitated
if the standard items kept in stock were printed on the

forms. A better control of cash receipts is necessary.

The only large school using no forms was T. L.

Q

t4

Handy of Bay City. The manager's records are kept n

a loose-leaf notebook, no regular forms being followed.
If standard form were developed, a great deal of time
could be saved in record keeping. Usually the manager
is so busy that she leaves everything until the end of
the month. With the use of forms, records would require
only a few minutes each day and there would be no post-
ponement until the end of the month. The number served
should certainly be determined each day and checked
against cash receipts.

East Lansing, one of the smaller schools, is the
only lunchroom studied which is not operated under the
National School Lunch Act. Although items which prOvide
a well balanced meal are included on the menu and are
sold at approximately cost. If a storeroom control

should be set up in East Lansing, the cost cards, page

63, could be combined with the disbursement cards

-90-

similar to those used by Dearborn, page 52, to make a
very complete record. The purcnase record journal,
could be of more value i; it contained such information
as when bills were paid. lne inancial report, Form 37,
page 72, could be altered to follow the usual ype of
profit and loss statement. This would make it more
readable and easier to compare with statements from
other lunchrooms. The only value of the daily census,
Form 36, page 71, would be in those schools not ep-
erated under the National School Lunch Act, Where the

manager wants to know the number of students that ate

at each ten cent increase in price level.

I—3

he three remaining small schools, Mason, Lake
Odessa, and Williamston, re operated under the National
School Lunch Act. They all use the forms as issued by
the State Department of Education to record the kinds
and numbers of meals served. As each school changes
the hea ings of the columns and thev are issued for
he schools' convenience, these forms could well be
changed. Altho 3h this is not a serious omission,
one school, Lake Odessa, is not recording he number
of adults served separate from the Type A meals.

None of these schools prepare a profit and loss
statement, which is certainly necessary if a true pic-

ture of operations is to be had. As these operations

-91-

grow in size, it will become necessary to make such a
statement so that it may be discovered early whether
the operation is solvent.

Mason is the only school ofthese three that keeps a
monthly record of bills incurred and paid, page 80.
This is valuable if the auditors feel there is any
discrepancy in expend'txres. Kason also is the only
school of the three which maintains any type of time
records. The worker's record, page 79, could be
changed to a payroll record for all workers rather than
for the individual and the time transferred and checked
each day to eliminate all the cross-checking at the
end of each pay period.

Mason and Lake Odessa both lack adequate cash

controls. Receipts must be reconciled with either a

machine readin” or portion count every day.

*‘.‘J

-92-
V
SUMMARY AND CONCLUSION
SUMMARY

All the authors, reviewed by this writer, agree
that adequate records for daily food costs are needed.
Trained managers interviewed concurred in this Opinion.
This writer's own abservaticn when studying school lunch-
rooms supports this need for records. The records should
‘be designed to save time and work, and still point out

he weaknesses of the Operation. The forms should fit
the individual lunchroom.

If one is going to compute daily food costs, three
types of records are required: direct purchases, store-
room issues, nd the daily sales reports. These may be
made up in any degree of detail. But it is suggested
that the smaller Operation keep all records simple.

The food purchases and sales need not be broken down
into food groups. A record of storeroom issues may be
maintained by filing the orders for foods requisitioned,
thus eliminating the perpetual inventory.

With the daily food cost, it is agreed that a monthly

rofit and loss statement should be made. A discrepancy

’r

over one per cent could easily lead to the discovery of

food losses due to lack of proper controls.

-93-

It should also be noted that the leading hotel ac-
countants do not recommend a daily inventory of food
left in the producing centers at the end of a day. This
amount is so small that an inventory would be a waste
of time. If food or supplies in whole units are left
in the kitchen, they should be returned to the store-
room and removed from the storeroom issues for the day.
On the day kitchen supplies, as sugar, flour, and salt
are filled, the food cost would increase but this would
be averaged during the following days. The monthly phy-
sical inventory used in the profit and loss statement*
gives the actual total of food consumed. (18)

The schools interviewed show a wide variety in the
number of records kept and in the degree of control
exercised over the individual lunchrooms. The larger
lunchrooms tend to have a greater degree of control
exercised over their activities than do the smaller
lunchrooms.

None of the lunchrooms studied maintained a complete
set Of accounting books. All income and disbursements
were carried in control accounts in either the school
office or board of education office.

Beginning Inventory-%-Purchases -Ending Inventory 0
Total Food Consumed.

If

.-
lb

“9&-

Records maintained by the two largest lunch programs,

Detroit and Dearborn, included:

Daily Record of Operation

Purchase Orders

Purchase Records

Disbursement Records

Requisitions

Inventory Records

Daily Cash Reports

Summary of Receipts

Monthly Summary of Operation
or Profit and.Loss Statement

Petty Cash Voucher

Employee Time Sheets and work Schedules

Lansing lunchrooms, as in the case of Detroit and

Dearborn, are centrally controlled, but are required to

maintain fewer records. Their records include:

Cash Receipts and Disbursement Journal
Purchase Orders

Petty Cash Voucher

Inventory Form

Daily Cashier's Report

Daily Meal Report

Daily Time Report

Monthly Report of Operations

It might be well to state here that all lunchrooms

except East Lansing also file all reports and records

as required by the National School Lunch Act. These

include:

SL-l, School Lunch Program Application

SL-3, School Lunch Agreement

SL-6, Claim for Reimbursement

SL-7, COOperative Evaluation of School Lunch Program

T. L. Handy of Bay City does not keep any records.

ormation is kept in one loose-leaf notebook in

-95-

East Lansing,cfi'the smaller schools, has the most

complete set of records in this group. They are as

5

follows:

Telephone Order Book
Purchase Journal

Cost Cards

Daily Census Book

Inventory Form

Eonthly Summary of Operation

The two small schools Of Lake Odessa and Uilliam-
ston maintain only those records required by the office
of the State Director of School Lunches. Mason maintains

‘

those same records plus two additional records: employee

.1

t me sheets and a summary of monthly bills.

'40

All managers interviewed felt a daily food cost re-
cord would be too time consuming as it would require a
perpetual inventory. As discussed before, page 3h, a
perpetual inventory is not necessary. They think a daily
food cost time consuming, but it is not. Some of the
managers made the statement that Operating at a loss
occurred frequently. This would indicate an apparent
need for more adequate records. Wiles (23) supports
this by saying that deficits in the lunchroom operations

are probably due to a lack of information rather than a

lack of the managers' ability and unwillingness.

C.

CONCLUSION

From the findings of the study it may be safe

.1...

to
state that a complete set of accounting books is not
necessary for the school lunchroom. The lunchroom
may be considered as one department of the school ac-
counting system. (3) Then the only two accounts re-
quired in the General books are for income and for
expenditures.

This does not mean records are not important DO
tze lunchroom OH)O ation. They are of the utmost im-

portance. is the lunchrooms operate on such a small

safety margin, approximately one per cent profit,

daily cost recor s are desirable. -nis does not mean
a perpetual inventory Hnd quis itiOL system must be

installed, but it does mean that store: ooms should be
locked at all times when foods are not being received
or issued. Therefore simple food pui chas es and sales
records 3 iould oe kept so a daily food cost may be
computed.

This daily food cost should be reconciled with a
monthly profit and loss statement. aven if a daily food
cost cannot be computed% a profit and loss statement

* e that practical women might not be able
to cowl ute a d.ily food cost.

-97-

should be made every month. This requires a physical
inventory every month. If the same form were to be
used for this statement by all lunchrooms and the same
income and expense items included, valuable comparisons
could be made between schools of the same size. (6)

The smaller schools apparently need standard re-

cords desiéned nor them, expecially in the operations

‘)

using practical women as managers. These need to be
simple in design and easy to understand. All lunch-
rooms should maintain records on purchases, storeroom
issues and daily sales. Better cash controls are nec—
essary in the smaller lunchrooms. The receipts should
be counted each day and checked against either the
register reading or number of portions sold. If records
are posted daily, less time will be spent on them and
the chance of making errors will be reduced.

Of the schools studied, the lunchrooms using
trained managers maintained the best records. This
would indicate that the practical women acting as

managers should be given some instruction on record

keeping.

-98-
VI
REC OLMEN DA TI ONS

It is Mr. Uilcs' (23) observation, mentioned
earlier, that deficits in the school lunchroom are
probably due to a lack of information rather than the
inability or unwillingness to meet changing conditions.
Therefore a few records will be suggested which will
give management a report on food Operation in time to
permit corrective measures.

These suggested records, for the small Operation,
are a simplified system for daily food cost accounting.
Maintaining a complete record of food drawn out of the
storeroom is a basic feature. Besides that a complete
record of food purchases sent directly to the kitchen
must be kept. The total of these two will be the daily
cost of food consumed. An audit of the daily cash re-
ceipts will give the amount of sales. To find the ratio
of the food cost to the day's sales, the total cost
should be divided by the total sales: (2h)

Total cost of food (direct purchases plus storeroom 131mm)
Totalfisales

3 Cost per dollar of sale.

$22.00 $22.00 : .733 cost
30.00 ~3 .

(per dollar of sale.)

Total Cost of Food

Example:
* Total Sales

This total cost should be recorded daily and for the

month-to-date.

-99-

Slggested record for a daily food cost:

 

W

 

 

 

Store- Total Cost perfigof sale
Direct room Cost of Total
Date Purchases Issues Food Sales To-day Mo. to-date
W m
m

 

 

 

Form.hl

A manager's daily record of Operation may be made
use of and could follow the form used by the Drtroit
schools shown on page 2A. This probably should be
modified for the small Operation. The food purchases
need not be broken down in food groups, but enter only
the total food purchases. Each individual operation
would determine which of the remaining expense items
to include. It is suggested that two columns could be
added in the subdivision of total number served for
adult meals and type A meals without milk. This daily
record will be used in compiling the claim for reim-
bursement as required by the National School Lunch
Act and the monthly profit and loss statement. To
facilitate the compiling of the reimbursement claim,
columns may be included to record the amount of Abun-
dant Foods purchased for the month. Colum. journal

paper would be suitable for this record.

~100-

A daily order book or record for perishables should
be kept. A loose-leaf notebook will be adequate and may
be used as a receiving report. It should include the
date, vendor, item, amount ordered and received and
unit price. Purchase records of all conaodities should
be kept on file, recording the date of purchase, item,
quantity, vendor, price paid, and comments. This card,
if pertinent comments on buying are made, can be of
value for future purchases. Vendors' bills or invoices
may be kept in three folders as suggested by Bryan: (A)
one for orders placed, one for orders received and one
for orders completed and paid for. If payments are
made by the school business office the third folder
should be transferred to this office.

S

H.

A perpetual inventory and requisition system

1.

not necessary for controlling storeroom issues but the

h
"\

I

storeroom must be locked. A kitchen and service record
could be made out including all menu items. As many
carbon cepies could be made as the Operation demands.
The amounts of storeroom issues should be entered on
this report. All orders could be filled in the morning

to save unnecessary trips to the storeroom. A responsible

3 The storeroom should be lOcked except for l. deliver-
ies to and 2. issues from the storeroom.

-101-

student could fill these under the supervision of the

manager This should be done before the cooks arrive,
\vhich would necessitate the cooks listing the day before

the mate H131 needed for to-day's menu.

This kitchen and service record should include a
space for the number of portions p1 epared, sold and
left-over. The number of portions sold will be used
in the cash reconciliation in the Operations where
there is no choc Zing nac1ine. The left- over column

will aid in future menu planning. It should indicate

the popularity of an it m and the number of servings
to pre1are. Left-overs are not considered in the
daily food cost as the amount left-over in a well Op-
erated lunchroom is usually so small that the effect

on the total food cost would be negligible. A form

1

similar to the one which follows could be adopted to

each operation:

 

 

 

 

 

 

 

”C Dt
Kitchen and Service Record a e
Day
1; Weather
Food Ordered No. of No. of No. of
Store- Direct Serv. Portions Left-
menu room Purchase Am't Prep. Sold Overs

 

 

 

 

Form A2

~102-

A daily sales audit or reconciliation is necessary
and no matter how busy the manager is she should tak~

‘

the time to see that this is done properly. This serves

as a check on both the cashier and food checker and on
'he customers. If two peeple do the checking and cash-
ing, a control of customers' checks is necessary. This
writer feels that the students do not mean to be dis-
honest, but it is only a "g-me to see if they can get
away with a free meal". Therefore the daily receipts
should be checked against the machine reading or the
number of portions sold. In using a checking machine,
yesterday's reading should be subtracted from To-day's
reading for the meal total. The sub-total key is used
for this. Errors, either additions to or subtractions
from the reading, should be noted on a slip of paper
and not corrected on the machine itself. A recon-
ciliation may be made at the end of the serving period.
The manager should clear the machine periodically with
the total key, and check this accumulative total with
the daily totals.

Ifilchecking machine is not available, the portions
sold may be used to reconcile the amount of cash receipts.
The number of portions sold and left—over should be check-

ed against the number of servings prepared, to see that

no food is given away.

-103-

A cashier's report should be made out daily and saw;
with the receipts to the business office. It should in-
clude the day, total number served, sub-divided into
different type lunches, and amount of cash receipts

compared with a machine reading

‘_

or the number of portions
sold. This could be made in duplicate, the lunchroom
retaining the carbon cOpy. The cash receipts and number

.-

of meals served should be transferred to the daily re-
port of operations. This was discussed on page AB.

These are all the records required for daily food
cost accounting. It is necessary that these daily re—
cords be compared with a monthly profit and loss state-
ment. This statement is a record of all food actually
consumed and should agree within one per cent of the
total daily food cost. This will necessitate a monthly
physical inventory. Mimeographed or typed forms may be
made, listing standard supplies ca ried in stock with a
space where new items may be written in. The form used
by the Detroit lunchrooms shown on page 36 is a good
example, but food items should be listed under their
group classification.

he profit and loss statement or summary of Operat-
ions, page 39, of the Detroit system is a very readable

form. It tells at a glance the amount of total income

and expense and the total food and labor per cent. Only

-1011,

those expense items charged to the lunchroom need be
included on this statement. The data at the bottom of
this statement may or may not be included or the averag
check per day may be added.

Employee's records of some kind should be maintained
as a matter of good business. The informat'on may be
useful. In the small Operation only a time and payroll
record combined is necessary. The type as described

by Bryan, (h), page 17, or the form used by the Lansing

schools, page 61, would be good samples to follow. It

\. _)

might be well to mention that no matter how few the
employees, work schedules should be written out and
given to each worker. If the labor cost increases,

this may indicate that these schedules need to be

sed.

1*

rev

A record on each piece of equipment is recommended.
An equipment file is a valuable aid when repairs are
required. Such information as date purchases, price
paid, manufacturer, model or catalogue number and types
of repairs can be utilized in buying new equipment.
Records of that kind kept by her predecessor are in-
valuable to a new manager. The following form is sug-
gested by a committee composed of members of the

American Dietetic Association: (2)

-105-

 

I L

Name of Equipment

 

r‘rade Name institution Model
Firm Description. NO’ Serial
IHanlfacturer New ( ) Rebuilt ( )
Date of llrchase Second- hand
Cost Ca Dacity
Average Hours per Day used Operation: Gas ( ) Hand ( )
Guaranteed for team ( ) Electric A.C.( )
Period of Free Service 3 Res. Ghos. 1 1r. D.C.( )
()()()

Voltage

Cycle

Phase_

 

 

(Reverse Side) Attachments and Accessory Parts
Replacements

Date Item Cost Date Item Cost

Cost of Upkeep

 

Time ' By
Date Nature of Repair Required Cost Whom

,.

 

 

_...

Form AB

It is heped that these few basic records will
assist the manager in the planning and managing of he
smaller lunchroom. An attempt has been made to keep these
records simply in design and yet they could be retained

as a basis for a more elaborate system as the size of the

lunchroom increases.

-106-

To recapitulate, the following records are recom-
mended:

Manager's Daily Record of Operation
Daily Order Book
*Purchase Records
“Vendors' Bills or Invoices
“Kitchen and Service Record
Daily Cashier's Report
Konthly Physical Inventory
Monthly Profit and.Loss S atement
*Daily Feed Cost Recor
Combined Time and Payroll Record
*Work Schedules
*Equipment Record

'.

l W

Even though they are desirable, the starred records
need not be kept by the very small school lunchroom;
If, due to high costs, a daily food cost study is made
in the small lunchroom, some means of recording the

storeroom _ssues and direct food purchases will be

necessary.

l.

{\D
o

9.

10.

ll.

12.

-107-
VII
LITERITURE CITED

Accounts, Records Needed in a Food Accounting System,
Institutions Magazine, 20 (2): 28, l9h7.

 

American Dietetic Association, Care 3: Food Service
Eouipment, Burgass Publishing Compani, Minneapolis,

T9333 p- 30.

Blocker, John G., Essentials of Cost Accounting,
McCraw-Hill Book Company, Inc., NewfiYork andeondon,

1942. p.716.

 

 

BrYan, Mary de Garmo, The School Cafeteria, F.S.
Crofts and Company, New York, lghé, pp. 1-53; 117-
191; 310-319.

Dahl, J. 0., Restaurant Management, Harper and
Brothers Publishers,‘New‘York and London, ltho

pp. 132-218; 2u7-250; 257-275.

Flanagan, Thelma G., Basic Beliefs About Lunch
Programs, The Nation's Schools, h3 (2): 6a,65 l9h9.

 

 

Harris, Katherine W,, and Wood, Marion A., Meals
for Man , New'York State College of Agriculture,
Cornel University Bulletin h77: l9h2.

Horwath, Ernest B., and Toth, Louis, Hotel Accounting,
The Ronald Press Company, Hew'Iork, rev. ed. lghd,

pp. u3-71; 95-229; 271-372.

Income and Expense Accounts, Institutions Magazine,
20 (3): 20—21, 19u7.

Laidlow, Nila Burt, The Contribution of Michigan
Homemaking Teachers to School Lunch Operation,
Unpublished Master's Thesis, Michigan State
College, East Lansing, Michigan, 19h9.

McMillin, Martha, Publicizing the School Cafeteria,
Practical Home Economics, 27 (AD: 220, 19A9.

McNamara, James E., Controlling a Restaurant's Food
Costs, American Restaurant Magazine, 32 (6): 65-67,

19h8. "

19.

20.

22.

-108-

Murry, C. R., The National School Lunch Program,
Nutritional Observatory, lO (1):1-2,19:9.

 

Ohio Dietetic Association, The, manual for Hana3ers
of Rural a.d Other Small School‘Lunchrooms,‘The
Versailles Folicy PuDIISIin3 Co., Versailles,

SO— 03 _L, 19.4.2.

 

 

Put Braves on Food Service Costs with Five-flay
Control, Institutions Magazine, 20 (1): 17,55,

1913.7 .

Radell, Reva henrietta, Accounting and Food Control,
1.S. Crofts and Co., lIez'.“r ier: , 1935— pp. l25+l70.

 

 

 

Rose"ell, Charles G., For El “fee ive Use of Financial
Data, The igtflrg $103.01 tn 3.1, 71, (2 ): 92-94., 1914.8.

School Food Se vice Association, Food Cost Control,

roocl Service Department 0; Jayne Uni~ veisity,
Detroit, 191I8, pp. 37- ~38.

 

Tells Re: to Control Costs f r Qu ht ity Feeding
Operations Institutions Ha3azine,18 o): h9-51,
1946.

 

U. S.De,ar ment of Agriculture, Estimating
of Food for a School Lunch, Production
Marketing Administration, Washington, D.C., 19h8.

93 ('1‘

fl

U.S. Department of Agriculture, Handbook I Workers
in School-Lunch Programs, Food Distribution
Administration, Washington, D.C. l9h3.

West, Bessie Brooks, and Woods, LeVelle, Food Service
in Institutions, John wiley and Sons, Inc., New
1701312, 193v, p13. b-03-L'66.

 

 

Wiles, Lawson A., Accountin3 for School Cafeterias,
School Business Affairs, l5 (1): 1-2, 1949.

Uunderly,
American

19A8.

t 3., Good Food Control Systems,
aurant magazine, 32 (l2):L ,LB, 98,

-109-
VIII
APPENDIX

ConeeLsation of the Eation a1 School Lunch Act.
The Natioral School Lunch Act is an outgrowth of
the Works Progress Administration of the earlv tr airties

d legislation passed by the l9h3 Congress. This leg-

93
'3

2)".

lat on provided for a reimbursement type of prey ram.

H.
(0

It vas designed to continue the school lunch progra
after the Works Progress Administration was dissolved.
The present Act, Public Law 396, was approved by
President Truman on June h, 19h6. (10) This is a per-
manent program, which is administered by the United
States Department of Agriculture and is operated on a
grant-in-aid basis. State departnzents of education are
responsible for the administration of the program in
the reSpective states. The state enters into an agree-
lent x'zith the Federal Government, which provides assist-
ance in establishiIg, maintaining, Operating, and ex-
panding the school lunch program. The agreement is
between the Superintendent of Public Instruction or
”Sta te Agency" and the School District or "Sponsor" of
he program. Funds for reimbursement are provided by
FT.

the U. S. Department of Agriculture. Inc Department

establishes nutritional standards for the meals served

~110-

under this program but each school plans its own menus
to take advantage of local market conditions and local
food habits. (13)

In 19h9, the Department of Public Instruction of
the State of Michigan set up nine requirements. These

are the pertinent regulations as set forth in the School

‘0
u o
l\

Lunch Agreement. The requirements are:

1. To Operate the program on a non-profit basis
using accrued funds for food, to reduce the
cost to children, equipment, service, etc.

2. To meet minimum nutritional requirements es-
tablished for the type meal served.

3. To avoid physical segregation or discrimination
as between those served at cost and those
served below cost.

h. To spend for food assistance as much or more
than the amount of money indemnified by
the state.

5. To use "abundant foods" as liberally as pos-
sible within the established minimum nutri-
tional requirements.

6. TO use "donated foods and commodities” when
available in so far as is practicable.

7. To maintain sanitary and adequate facilities
for preparing, serving and storaging foods
purchased or donated.

8. To submit claims accurately and promptly.

9. To maintain full and accurate records of all
Operations; to make these available for
audit when requested by those in authority
to do so and to retain these for not less
than three years.

Section 16 of the School Lunch Agreement contains
the following detailed instructions on records. Full
and accurate records of all Operations shall include:

* The material was adapted from an enclosure sent to
the Sponsors of the Michigan School Lunch Program.

-111-

a) the number of meals, by type, served each day to
children; b) to adults; c) free or at reduced cost;
d) cash income from children's lunches; 6) cash income
from adult's lunches; f) all other cash income; g)
cash expenditures for all foods (which shall be in the
form of invoices, receipts, or other evidence of pur-
chase); h) expenditures for foods in abundance; 1)
cash expenditures for personal services; j) other cash
expenditures; k) cash value Of donated foods; 1) cash
value of donated services; m) cash value of all other
donations; n) the receipt of any commodities donated by
the U. S. Department of Agriculture.

The following types of lunches which may be served
were adapted from Form NO. Sl-hA. Type A or B lunch
may be served with a Type C but both A and B may not

be served in the same lunchroom at the same time.

TYPES OF LUN RE

1. e A is a complete lunch, hot or cold, pro-
viding 1 3 to 1/2 of one day's nutritive requirements
and must contain at least:

(a) One-half pint whole milk (which meets the mini-
mum butter-fat and sanitation requirements of
state and local laws);

(b) Two ounces of fresh or processed meat, poultry
meat, cooked or canned fish, or cheese, or
one-half cup cooked dry peas, beans, or soy-
beans, Or four tablOSpoons of peanut butter;
or one 33;

-112-

(0) Six ounces (three-fourths cup) of raw, cooked,
or canned vegetables and/or fruit;

(d) One portion of bread, muffins, or other hot
bread made of whole grain cereal or enriched
flour; and

(e) Two teaspoons of butter or fortified margarine.

2. EEES.§ lunch is an incomplete lunch, hot or
cold, thic 13 less adequate nutritionally. It must
contain at least:

(a) One-half pint whole milk (vhieh meets the mini-
mum butter-fat and sanitation requirements of
state and local laws) as a beverage;

(b) One ounde of fresh or processed meat, poultry
meat, cooked or canned fish, or cheese, or
one-half egg; or one-fourth cup cooked dry
peas, beans, or soubeans, or two tableSpoons
peanut butter;

(c) Four ounces (one-half cup) raw, cooked, or
canned vegetables and/or fruit;

(d) One portion Of bread, muffins, or other hot
bread made of whole grain cereal or enriched
flour; and

(9) One teaspoon of butter or fortified margarine.

The requirements of this lunch are designed to fit the
limited functions of some schools and may be supplemented
by food brought from home.

3. TT? e.§ lunch is one-half pint of 7hole ndlk
(which meets the minimum butter-fat and
sanitation requirements of state and local
law ), as a beverage.

NOTE —- NO meal for children can be considered
complete unless milk is served. However, if milk cannot
be secured, a Type A or B lunch without milk may be
served.

gfifllF'hfl-iflr‘; FHDI?!1"1I1!2t :11
1M STATE or MICHIGAN ‘ 3‘
* SUPERINTENDENT OF PUBLIC INSTRUCTION

School Lunch Program
CLAIM FOR REIMBURSEMENT

Fm'the Calendar Month Of ' 193—7 Under Agreement NO.
L Name of School exactly as shown on Schedule A of Agreement

 

 

 

 

 

 

 

 

Address of School Street and Number or RFD Number City State
3. Name of Sponsoring Agency exactly as shown on Page 1 of the Agreement

Scthl District NO. Twp. of ‘ County of

Mailing Address of Sponsor Street and Number or RFD Number City ‘State

(a) Cash income from Program 3. (b) Expenditures for Program

Expenditures for food
Expenditures for labor
All other cash income All other expenditures
Total cash income Total egpenditures
Estimated value of donated_goods and services (exclusive of USDA commodities)
5. Purchases of Designated Abundant Foods for School Lunches
Name of Food Cost Name of Food Cost

$
is

)

l .

( * $ ‘ fiTotal Abundant Food Purchases

(a were USDA commodities received? Yes [::|NO :::|7. No. of days lunches were served
\

(

f

1

i

Payments for lunches
Claim this month

afifirt‘»

 

{r} 6”:- {7’} £93-

 

 

 

 

A nIn
'

 

 

 

 

 

Number of lunches serv»:i to Children during the month (DO not include adults lunches)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total Number Max. Reimb. Max Reimb. NO. Served
Lunch Type Served ' Rate Col. 1 x Col 2 at Reduced
Per meal Cost
:___ (Column 1) (Column 2) (Column 3) _(Column &)
ii? A - l__
;;g A (without milk)
#13 f
}3fifi B (without milk)
1?? C I -
Total Number Serve: Total Daily Average Participation
9. E cnditures ’From Item 8 Cumula ive This Months

     

    

   

 
  

    

for food Col. above Claims Claim
‘ Column 1 Column 2 Column Column
(1 P1 cVious Mont hs . xxxxxxxxx
it This Month 7 xxxxxxxx
‘“ Cumulative to Da: e xxxxxxxxx

/

|

)

am (we) certify that the above information is true and correct: that the above number of meals
."wm( prepared and served in accordance with the terms of the aforementioned Agreement; that the
Pfikrition Ol the program was in accordance.with the Agreement; that the claim is correct, and
Amt and that payment therefor has not been received: and that invoices and other pertinent
“Paris as required by the Agreement are on file to substantiate this claim.

 

 

 

 

 

 

 

 

 

PROGRAM SUPERVISOR NAME OF SPONSORING AGENCY
(:‘_ School District NO.
*fi‘9__ _ Twp. Of County of
By
COUNTY OFrICE HILL COMPLETE Title . *—
hecked by Date

 

 

 

l

I C

I Title
‘ Date

.4 .71.\ Du\ MU\ .8\K~\Iw\luflm l

 

FORM 44
SCHOOL LUNCH PROGRAM

Daily Record 0‘ Progmln Income and Expenditure and Lunches Served During

(Monlh 0U

-11II.-

,19

 

CASH I NCOM E

CASH EXPENDITURES FOR

 

—F"

 

 

CASH VALUE OF

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

I DAY PROGRAM DONATIONS
OF
IRON FROM I
50"" eurue nouns ALL onus rooo ““0" All 'oonAno I pounce 0‘3““.
LUNCH" LUNCH“ INCOME OTHER | fuoos I lAIOR DONAYIONS
T i ---__ _ i _ ___..- “its;
‘ L : 1 ' ‘l |
___-___. .—-———o— -- -< — e 1 — I I I . J ‘I I
I 2 1 [I I
.___ —— I» r — 1 e I I . II I
3 _
___.-- I, — —— 1 I 1 w .. i
4 I .
1 __-_I. ___._ . I I i . L I
I 5 I I I
I-——— I’ —-——-+ - I — ~ I 1 I I I ~ I
E 5 .' I ? I
1-—-I——‘ - > 1 I ' . ~* ~
' 7 I I , I I
—_— I I _ _-_l.+ I} _ _ _. I I O N I II o
8 , I ,
_._. I __ _ , , I I I '
9 1 I I I
'"h‘ I —-—— +——1>—— II I I I u
I 10 I ' 1 .:
—-~- -- . 1 I 1 ,. « - - -
11 I I I I
“ ‘ ' I ’ I I I f ~ **+ —
- 12 I : i
H — I — — —— — I I. 1 4» ------
I
13 I I I II I
'h " - I — r —7 . I L t 711 — —
14 I I 1 L
I, "~— — e I ' I I - It I — 41 -
2 15 I I I
‘——- I——- —» 1 I 1 ~ I Iv o - — II ———o~~-
16 I I
——--— > —— . _4 1 1 1 I +~ + 41 -— -——e
‘ I
17 I I I
*-— — I — — . I I 1 1 7 +0 I ~ I ‘ —"
I I
18 I
K‘ ‘ —-- r -- —~ 1 I- I I —— ~r—
19 I
“__“I ~——- ; - . ~ - I I. . r —— - —-~
I I I .
20 1 I
-_.__+I 4 _ . I ___._ I I. . I. .. I*—__.-..—_———
21 '9 1
'1‘ “~——-— 4 I- ——-f—— —A o———-4 —-— —.._ > — «o 41 -4> _— ‘1I‘ - ‘II - I - --*— r—1>—'—"—"—‘”“
1' 22 , _ . 1
I) “‘4 [O — ~—— — IL — - —o > —— — e - v— . _ - _ - 4+_._ _ I . _. _ ‘____4,-__...
23 ; I l
I‘M-«ba—E-I ~— o——-—<b———————-—-—-II— -o————<»-—-—— —-o-—-I+————- —. —--< .-—— — I .-
25 I ,
I «Ir—— e A —- w- .._ ———+——
26 ' I
la...“ . mfi _____ .__+_ __ +_ _ _ ___.—
‘ T?
27 I .
«___ e A I» —-— __.___.4,._...___,__.__ 4H
23 1
L“ AIL '1" _f :
Ii I l l l
I
1 30 II
3 g 3 ¢ W‘IF +__. II— A 1 A
1
. 3. i
I MI“ II

*nolndn- Al “(DA (MEGS-n

-llII11-

 

PURCHASES OF ABUNDANT FOODS
THIS MONTH
In"!!! NAM! or 7000 AT TOP or EACH r01 uun

NUMBER OF LUNCHES SERVED
TO CHILDREN

 

DAY
0' LUNCH WPE_afi_ LUNCH TYPE___.____- LUNCH TYPE__-

llama I I _

:W'", mm .3113;

nuueln ' 'V'D “ nuuetn Mm.“ "~sz 111
ntoucco ncoucco “mm ntoucm I

SERVED COST IIRVID COST COST . VALUE VAL Ul: VALUE VALUE VALUI:

 

 

 

-II

I ..
I
I

799'

 

 

 

 

 

d
‘
__._.. WW...

 

 

 

.A
.

 

 

 

 

 

N
\l

31 L
lanai L

Numb. 0‘ “Y, '90” we'. “ned__ ___ ____ __ _ Amount donned "HS month. S , _ , _r .. K'nd5 OI USDA commOd'

 

 

 

 

 

 

 

 

 

 

 

 

ties thotwece received thismonth: ____-_H_,-__-_ ._1_ _, .. _- . ___LLM 7 , H. _

ll 5 I!
m 19 fl

" ROOM USE ONLY